Annual Plan 2025-2026

Whāia kia tata Stepping into action

He mihi

Ko Te Awa Kairangi he pou herenga iwi, he pou herenga waka.

Here mai ko te kei o tō waka ki te tumu herenga waka o ngā pae mounga kua whakatūtūria nei e te hikuroa o Ngake Mai i Tararua ki Remutaka ki Pūrehurehu, ki Pōkai Mangumangu, ki Pareraho, ki Tirohanga, ki Tukutuku, ki Puke Tirotiro, ki Pukeariki, e whakamarumarutia nei

Te Tatau o Te Pō a Ngāti Te Whiti, a Ngāti Tāwhirikura, ki Pukeatua, te tuahu tapu o Te Kāhui Mounga i te wā i a Māui ki te whakapuare i te wahanui o Te Ika Whakarau a Kutikuti Pekapeka.

I ahu mai i Te Wai Mānga, i a Rua Tupua, i a Rua Tawhito, Ko Ngake, ko Whātaitai. Ka timu ngā tai o Te Wai Mānga, ka pari mai ko Te Whanganui a Tara e pōkarekare mai ana.

Ka tū a Pukeatua ki runga i ngā wai e kato ana, i a Awamutu, i a Waiwhetū, kei reira a Arohanui ki te Tangata a Ngāti Puketapu, a Te Matehou, a Ngāti Hāmua e tū ana, tae noa atu rā ki ngā wai tuku kiri o te pūaha o te awa o Te Awa Kairangi.

Koia hoki te puna i heke mai ai he tangata. E kore e mimiti tēnei puna, ka koropupū, ka koropupū. Ko Te Awa Kairangi e rere iho mai ana i hōna pūtakenga i Pukemoumou i te paemounga o Tararua ki runga i hēnei whenua, ki runga i tēnei kāinga, hei āhuru mōwai ngā iwi.

Te Awa Kairangi is a rallying point for the many people and the many tribal affiliations that have made it their home.

Bind yourself to the many mountains of this place that were born from the lashing tail of Ngake. From Tararua to Remutaka, to Pūrehurehu, to Pōkai Mangumangu, to Pareraho, to Tirohanga, to Tukutuku, to Puke Tirotiro, to Pukeariki, to Te Korokoro o Te Mana which stands atop Te Tatau o Te Pō of Ngāti Te Whiti and Ngāti Tāwhirikura, to Pukeatua, the sacred altar of the Mountain Clan in the time of Māui.

It was here that the two ancient tūpuna, Ngake and Whātaitai, were summoned from the depths of the fresh water lake, tasked with prising open the mouth of the great fish.

It is Pukeatua that stands above the waters of Awamutu and Waiwhetū, the home of Arohanui ki te Tangata of Ngāti Puketapu, Te Matehou, and Ngāti Hāmua, flowing out to the life-giving waters at the mouth of Te Awa Kairangi.

This is the spring that gives life to the people. This spring which will never be diminished, it will continue to flow, it will continue to flourish. Te Awa Kairangi that flows down from its source at Pukemoumou in the Tararua ranges and over these lands as a sheltering haven for the people.

He karere nā te Koromatua/ Tumu Whakarae Message from the Mayor and Chief Executive

Kia ora,

Hutt City Council’s Annual Plan 2025-2026 sets out the services we will be providing and the projects we will be delivering as per year two of the 10 Year Plan 2024-2034.

We want to ensure our city is a place where everyone thrives. Providing future-fit infrastructure, enabling a liveable city and vibrant neighbourhoods, and supporting and enhancing the natural environment continue to be key priorities. We are investing in significant resilience projects, including Te Wai Takamori o Te Awa Kairangi (formerly RiverLink), and prioritising investment in the Seaview Wastewater Treatment Plant which is a critical asset for our city.

We are very aware that any rates increase, especially at this time, will be hard to manage given people are continuing to face financial pressures. Significant cost pressures also affect Council and we need to carefully manage these. Some of these are due to a drop in government funding in areas like transport, less revenue from regulatory services due to economic conditions, price increases for things like Greater Wellington Regional Council bulk water charges, and the need to continue to meet people’s expectations of our services.

A detailed budget review process has been undertaken, and new savings targets have been baked in. Increases to fees and charges have also

been made which will help offset some of the cost pressures. We have reprioritised transport activities in light of reduced government funding and will be continuing to drive improvements to ensure value for money for ratepayers across all our services, including water. A new model for the delivery of water services was separately consulted on with you as per Local Water Done Well, and the councils involved are currently considering next steps.

Through Council’s work, the rates revenue increase in the 10 Year Plan has reduced from 13.4% to 12.6% (after growth) for 2025-26. This means an additional $8.90 a week for a home in Lower Hutt (based on average house value).

Overall, our plans are very similar to those set out in the 10 Year Plan which was consulted on widely last year. Thank you for taking the time to read this plan.

Ngā mihi,

Campbell Barry Te Koromatua o Te Awa Kairangi ki Tai Mayor of Lower Hutt

Jo Miller

Tumu Whakarae Chief Executive, Hutt City Council

Tākai Here – Mana Whenua

Partnership with Mana Whenua

Manaaki whenua, manaaki tangata, haere whakamua. If we take care of the land and take care of the people, we will take care of the future.

Kia ora koutou katoa, Hutt City Council, Mana Whenua, and hapori Māori (Māori communities) have strong and trusting relationships, working collectively to support and enhance the wellbeing of everyone living and working in Te Awa Kairangi ki Tai Lower Hutt. This 10 Year Plan outlines many of the ways we seek to do this.

Central to Council’s work with Mana Whenua are the Tākai Here. Through these partnership agreements we work together to create a more inclusive and sustainable future for all our people. We all acknowledge there is much work to do to address the inequities across our tāone so that all people living and working in Te Awa Kairangi ki Tai Lower Hutt thrive.

The community consultation-derived priorities for the 10 Year Plan are: fit-for-future infrastructure, financial sustainability, enhanced environment, liveable city, and vibrant communities, promoting wellbeing of all people, climate change, and working in partnership with stakeholders and communities. These focus areas speak to what Council should prioritise, how we do this and with whom we should work alongside.

Mana Whenua support these priorities, and especially the call to enhance both the wellbeing of whānau and te taiao. This aligns with the values and beliefs of Mana Whenua in Te Awa Kairangi ki Tai Lower Hutt.

The ambition to thrive outlined in the 10 Year Plan holds the interest of Mana Whenua and Māori at heart. The expression of kaitiakitanga, kotahitanga, and manaakitanga throughout this document is supported by Mana Whenua and demonstrates the various ways Council is committed to keeping Te Tiriti o Waitangi and its legislative obligations at the heart of its work programme.

When all parts of our community are thriving, we are much better off as a city and community. This plan along with other strategies ensures the aspirations and outcomes for Māori to be a priority.

Ngā mihi nui,

Taranaki Whānui ki Te Upoko o Te Ika Trust Chair

Te Whatanui Winiata

Te Rūnanga o Toa Rangatira Chair

Callum Katene

Te Rūnanganui

o Te Āti Awa Chair

Kura Moeahu

Palmerston North Māori Reserve Trust Chair

Liz Mellish

Wellington Tenths Trust Chair

Anaru Smiler

More information about Mana Whenua partnerships can be at: hutt.city/mana-whenua

Tīmatanga kōrero Introduction 1

Nau mai ki tā tātou Mahere ā-Tau Welcome to our Annual Plan

Here’s our plan for the year ahead

Last year, Hutt City Council updated its 10 Year Plan, outlining the services and projects it will fund over the next decade.

The planning for the future of our city is shaped by our growing population, a challenging economic environment, a changing climate, ageing assets, and the need to address past underinvestment in our water infrastructure.

We are managing significant cost pressuresincluding a reduction in our transport funding from government, market-driven revenue reductions, and cost increases to our bulk water supply - by reprioritising spending, increasing fees, and targeting $0.5 million in annual savings.

In the 10 Year Plan, Council proposed a rates increase of 13.4% (after growth) for 2025-26. This has been reduced to 12.6% (after growth), due to elected member decisions and operational changes.

Following engagement on the draft Annual Plan 2025-26, we heard that cost of living pressures continue to impact our ratepayers and parking fee increases in Petone were not welcome. As a result of this feedback, Council agreed to maintain the current hourly parking rate across the city and delay increases to development contributions for the Valley Floor.

Our purpose is to contribute to Te Awa Kairangi ki Tai Lower Hutt being a place where everyone thrives. To achieve this, we have a plan that’s centred on three key priority areas and ways to support how we deliver them.

Te pānui i tēnei mahere How to read this plan

This Annual Plan outlines our performance goals and budgets for the upcoming year, and highlights key projects and milestones that will shape the city in the months ahead.

Here is a quick overview of Council’s planning and reporting cycle:

• The Long-Term Plan (also known as the 10 Year Plan) and the Annual Plan work together as part of an ongoing process. The 10 Year Plan establishes the vision for the city over the next decade and identifies major projects and budgets for that period. The first year of the 10 Year Plan also serves as the Annual Plan for that year.

• For the two years following the adoption of a 10 Year Plan, we produce an Annual Plan each year. You can think of these as the next chapters of the 10 Year Plan, building upon the foundation it sets.

• Both the 10 Year Plan and Annual Plan include specific goals across various work areas to ensure Council is continually improving and effectively serving our community. These goals are then reviewed and assessed in our Annual Report, which includes an audit by the Office of the AuditorGeneral.

In 2024, we adopted a 10 Year Plan outlining our strategic direction for 2024–2034. This Annual Plan covers the second year of that period, 2025–26. The first section of this Annual Plan provides an overview of the challenges we anticipate as we move into the new financial year. It outlines key milestones and projects that will be visible in the community.

The second section details the performance goals for each area of our work, and the associated budgets.

The final section presents comprehensive financial information for the 2025–34 period.

Ngā wero Challenges we are facing

Understanding the challenges we are facing this year is important as this is one of our most demanding periods. We have a growing and increasingly diverse population, a tough economic environment, climate change, and the need to manage our assets effectively and address past underinvestment in our water infrastructure. All these factors will shape how we move forward and make decisions for the future of our city.

Managing our infrastructure

Since 2020, we have been investing heavily in water infrastructure, which remains an area of high investment in the Annual Plan 2025-2026. We have a large and growing backlog of investment to catch up on but there are affordability limits to what we can realistically do. In the meantime, we are prioritising works on critical assets such as the Seaview Wastewater Treatment plant.

This Annual Plan continues to include initiatives and funding to improve water services, transport, and resilience to meet growing demand and higher investment needs. We are taking steps to ensure sustainable infrastructure that supports the resilience of our places and people, building strong foundations for future generations.

In this plan, we have carefully reviewed our transport projects and adjusted spending priorities due to reduced government transport funding of $22 million over the next three years compared to the 10 Year Plan.

Water services

There are ongoing legislative changes and uncertainty. The most significant change is water services reform. Local Water Done Well is progressing and councils in the Wellington region are working together in support of this. A Water Service Delivery Plan (WSDP) is due to Government in September 2025.

Wellington Water Ltd commissioned reports in early March 2025 to identify better value for money through the investment made by its shareholding councils, including Hutt City Council. At this stage, we do not know the implications of these reports on our financial modelling. We will share updates on this through our usual channels as soon as we can.

Public consultation on water services took place from 20 March to 20 April. Find out more at hutt.city/futurewater

Challenging economic environment

When we set our 10 Year Plan in 2024, we recognised several challenges on the horizon that are changing the economic landscape. We know many people in our community are feeling the pinch from rising everyday costs. Because of these challenges, we have prioritised reducing costs and making savings in order to lower the rates revenue increase for 2025-26 compared to the 10 Year Plan.

Managing our assets

Past underinvestment in many of our facilities, parks, and reserves means we now need to make significant upgrades. A key challenge is ensuring the future affordability of maintaining these assets, while addressing increasing demand from our growing population. To balance these needs without overburdening ratepayers, Council is continuing to evaluate how buildings and spaces can better serve the community alongside current users.

Our revenue has decreased in several areas because of lower activity, mainly due to economic conditions (eg, regulatory services). We are reviewing our operating expenses to ensure we get the best value for money. Additionally, we are proposing to increase fees and charges where necessary to reduce the impact on ratepayers and ensure users pay for the services they receive.

Check out the full list of fees and charges included in the Fees and Charges section of this plan.

Our growing and increasingly diverse population

The current population of Te Awa Kairangi ki Tai Lower Hutt is around 113,000, and it’s expected to grow to 125,000 by 2033, reaching 137,000 by 2043. Census 2023 data shows that alongside this growth, our city is becoming more ethnically diverse.

Our Māori population has increased, and one in five people in Te Awa Kairangi ki Tai Lower Hutt (21,000) now identify as Māori. Lower Hutt’s Asian population is the fastest-growing ethnic group, nearly doubling in 10 years to around 20,000 residents. As our city becomes more ethnically diverse, it will be important to ensure that Te Awa Kairangi ki Tai Lower Hutt is an inclusive and socially cohesive city. This will need to flow through schools, businesses, and communities. To address the way our city is changing, we’re working with the Government, community groups, and developers to ensure the city thrives.

Weathering the change in climate

Communities across the country are experiencing the effects of increasingly frequent and severe weather events driven by climate change. With a significant portion of our population residing on a large floodplain, Te Awa Kairangi ki Tai Lower Hutt is particularly vulnerable to flooding and landslides. This is why we are investing in key projects that will improve the resilience of our city. This includes Te Wai Takamori o Te Awa Kairangi (formerly RiverLink), Tupua Horo Nuku, and Eastern Hutt Road.

Our strategy

Our purpose is to make Te Awa Kairangi ki Tai Lower Hutt city a place where everyone thrives. To do this, we need a plan on how to get there. Our plan centres around three key priority areas and four ways to support how we deliver them.

We’re working towards

Providing future-fit infrastructure

Enabling a liveable city and vibrant neighbourhoods Supporting and enhancing the environment

1 In partnership with our communities

3 Taking climate change into account We’re taking the next steps

2 In a way that is financially sustainable

This is how we plan to spend every $100 of rates on average over the next nine years.

We expect to receive $5.58 of credit from the landfill. This will help to offset costs and is reflected in the figures for all these other services shown on this page.

*Sustainability engagement represents spending on community

along with facilitation of projects across council activities, including investment in decarbonisation of council facilities, healthy urban waterways, etc.

He tironga whāiti o ngā take pūtea Our finances at a glance

A summary of our Financial Strategy

As part of our 10 Year Plan we reviewed our Financial Strategy and ensured that it enabled long-term sustainability. The strategy is based on important principles that provide the foundation for prudent sustainable financial management:

• Affordability of rates

• Achieving intergenerational equity by spreading the costs between both present and future ratepayers

• Maintaining prudent borrowing levels

• Achieving a balanced operating budget in the long term and ensuring that everyday costs are paid for by everyday income

• Delivering services effectively and efficiently

• Strengthening Council’s financial positio.

Our Financial Strategy helps us manage our finances and guides spending decisions. The Annual Plan 2025-2026 has been developed to deliver investment in key infrastructure in a challenging economic climate. We are dealing with cost pressures across some areas in the form of:

• Revenue decreases largely due to lower than expected users for services

• Government subsidy reductions

• Increased costs for key infrastructure projects

• Increased depreciation costs resulting from significant increases in our asset values

• Higher borrowings compared to the 10 Year Plan

We have worked to fund these cost pressures by offsetting savings or reprioritising of expenditure within existing budgets where possible. In our 10 Year Plan, we set the direction of returning to a balanced operating budget by 2028–29. This Annual Plan delays the targeted time frame to 2031-32. This approach has helped us keep the rates revenue increase for 2025-26 lower than what was planned in the 10 Year

Plan. This approach does mean that debt is higher than what was planned in the 10 Year Plan. We are proposing adjustments to rates revenue increases in future years to help ease the pressure on our borrowing capacity and reduce interest costs.

Council revenue and operating spend

Councils are limited in how they can generate revenue to cover their costs. Rates are our main source of revenue. Water services (48%) and transport (13%) make up more than half of our operating spend. Fixing our pipes and other water infrastructure remains our top priority and is driving much of the rates increases.

Our revenue has decreased in several areas because of lower volume/activity, mainly due to current economic conditions (eg, regulatory services). We are focused on mitigating the financial impact on our ratepayers. We are reviewing our operating expenses to ensure we get the best value for money. Additionally, we have increased fees and charges where necessary to reduce the impact on ratepayers and ensure users pay for the services they receive.

We have needed to manage reduced transport funding from government of $22 million over the next three years (compared to the 10 Year Plan), which will impact our ability to deliver transport projects and services. We have reviewed our projects and further adjusted our spending priorities.

When we created our 10 Year Plan, we looked for ways to save money and reduce the financial pressure on our community. We chose to increase spending on important things like water services and dial down less urgent activities. Even though we made some savings in the last plan, unexpected cost increases and lower income in some areas have started to outweigh those savings. To help manage this, we’ve included $17.5 million in savings in the new plan.

As we haven’t been able to fully cover all the rising costs, borrowings have increased together with related interest costs. We will continue to implement efficiencies and look for different ways to increase our income which can reduce the rates burden.

Capital Investment and funding

We plan to spend around $2.8 billion (an increase of $43 million) over the period of the 10 Year Plan. Of this spend, around 61% is on water services and 20% on transport. This significant capital investment will be funded largely by borrowings.

Graph 1 on the next page shows the planned capital investment, which is higher than the spending planned through the 10 Year Plan. This is due to changes in timing, as well as increased investment for the landfill and water services, a reduction in transport, and updates related to revised inflation adjustors. Some projects that were originally planned for the first three years have been slowed or pushed back to later years. These changes have helped reduce the impact on rates for 2025–26.

A balanced operating budget – everyday costs are paid for from everyday income

A guiding principle of our Financial Strategy is the importance of having a balanced operating budget. This means that ratepayers are contributing an appropriate amount towards the cost of the services they receive or can access, ie, everyday costs are paid for from everyday income. The 10 Year Plan originally projected that we would reach a balanced budget in 2028-29, but we are now projecting to meet this target in 2031-32, three years later, largely due to higher depreciation costs (See Graph 2). Higher asset values in the 2024 revaluation have led to increased depreciation costs, which impact our budget and long-term financial planning. We are not proposing to cover the additional depreciation costs immediately. The funding set out in the 10 Year Plan will ensure essential renewals are covered in the short term, helping to ease the financial burden on ratepayers.

The delay in reaching a balanced operating budget effectively means we are borrowing money to offset any funding shortfall until 2031-32. This provides a balance between managing the cost pressures on ratepayers and ensuring we remain financially sustainable into the future.

Borrowings

The change in the capital programme results in a corresponding adjustment in the level of borrowings we’ll require. Borrowing levels have increased further towards the limits set in our financial strategy, although they do not breach these limits. Careful management of our debt and borrowing limit will be needed over the coming years.

(See Graph 3)

Rates

The table below outlines the rates revenue increases included in the plan over the next nine years. The rates in out years have been adjusted to reflect updates through the Annual Plan. These proposed increases are also the equivalent Council limit on rates as required by the Local Government Act.

What does this mean for you and your rates?

The rates you pay make up most of the revenue we use to invest in our city. To ensure adequate investment in key areas, while taking affordability into account, we have reduced the 2025-26 rates revenue increase to 12.6% (after growth) compared to 13.4% (after growth) in the 10 Year Plan.

The rates revenue rise equates to an average increase of $8.90 per week per household, or an average increase of $463 per year.

Investment in infrastructure for water services makes up more than half of the increase at $248. The remaining $215 covers cost increases for all the other services we provide, such as roading, parks, community facilities, rubbish and recycling. The table below provides more detail about the increase and impact on an average property by category.

Indicative rates impact on average property by category:

Wastewater

and water supply targeted rates

Targeted rates have increased to fund the higher operational cost of these activities largely for interest costs related to the higher capital spend.

or

Waste services targeted rates

Targeted rates have increased to fund the higher operational costs of this activity. The main drivers of this are contract cost escalations, disposal cost for the landfill, and waste levy increase, all higher than planned.

*Separately used or inhabited part of a rating unit

Council does not meet the legislative balanced budget requirement as defined in s100 of the Local Government Act 2002 until 2028 of the plan (you can refer to our Financial Strategy for further details). The legislative calculation includes capital grants and subsidies which can only be applied to capital projects and cannot be used to fund everyday operational costs over the period. As Council is projecting to receive significant capital grants and subsidies over the period of the plan, the legislative calculation makes it appear that there is more income available to meet everyday operational costs than there actually is. Therefore, we have excluded capital improvement subsidies and capital grants from the graph to only show the projected operating balanced budget for everyday operational income and costs.

Graph 3 Forecast net debt

Three Waters Solid Waste Transport

2024-2034 total CAPEX

Hō Mātou Mahi

Our work

Oranga taiao Environmental wellbeing

Ngā puna wai

Water supply

Statements of service performance

What we do

Ensuring consistent and secure access to safe drinking water is an important concern for our community. To achieve this, Council’s committed to providing a sustainable, high-quality water supply for domestic and commercial needs. Our ongoing efforts involve close monitoring of water quality and undertaking necessary maintenance and upgrades to meet the required service standards.

The Greater Wellington Regional Council oversees the extraction, treatment, and bulk water supply to feed the city’s water supply system.

Why we do it

By delivering water that is of high quality and affordable, Council actively contributes to several crucial outcomes including:

• enhancing the overall health of the community

• ensuring community safety, particularly through the water supply system’s firefighting capabilities

• supporting industrial and residential development initiatives

Key performance indicators

Water supply

We want to ensure our community has access to a safe, clean, reliable water supply:

The extent to which the water supply will comply with part 4 of the New Zealand drinking water standards and the drinking water quality assurance rules (bacteria and protozoal compliance criteria). 1

Number of complaints received about water clarity, taste, odour, pressure, flow, and continuity of supply per 1,000 connections.

Resident satisfaction with the water supply service they receive.

Where the local authority attends a callout in response to a fault or unplanned interruption to its networked reticulation system, the following median response times are measured:

Attendance for urgent callouts: from the time the local authority receives notification to the time service personnel reach the site.

Resolution of urgent callouts: from the time the local authority receives notification to the time service personnel confirm resolution of the fault or interruption.

Attendance for non-urgent callouts: from the time the local authority receives notification to the time service personnel reach the site.

Resolution of non-urgent callouts: from the time the local authority receives notification to the time service personnel confirm resolution of the fault or interruption.

We need to ensure we have a sustainable water supply for the future:

drinking water consumption per resident per day.

Percentage of real water loss from networked reticulation system.

Kilometres of renewals for three waters infrastructure.

20 working days

20 working days

1 (Compliance with The Water Services (Drinking Water Standards for New Zealand) Regulations 2022 and DWQAR (Drinking Water Quality Assurance Rules 2022).

Capital projects Water supply

Prospective statement of comprehensive revenue and expense –

Prospective funding requirement

Rates funding requirement

Loan funding requirement

(funding)/ repayment

Waiparu Wastewater

Statements of service performance

What we do

Council plays a crucial role in the community’s wellbeing by collecting, treating, and responsibly disposing of wastewater. This service supports the growth and development of our city while ensuring the health of our residents and the protection of the environment.

We operate an extensive pipe network, and efficiently manage the flow of household and commercial effluent to the Seaview Wastewater Treatment Plant before the treated effluent is discharged into Cook Strait at the Pencarrow outfall.

Why we do it

By providing a reliable and responsible wastewater solution, we contribute to the development of our community and uphold the highest standards of public health and environmental protection.

This activity aligns with our commitment to fostering a thriving, sustainable city that prioritises the wellbeing of both residents and the natural environment.

Key performance indicators

It is critical our community is not exposed to any health or environmental risks associated with wastewater. We provide a safe, reliable, quality wastewater network:

Where the territorial authority attends to sewerage overflows resulting from a blockage or other fault in the territorial authority’s sewerage system, the following median response times are measured:

Attendance time: from the time the territorial authority receives notification to the time service personnel reach the site.

Resolution time: from the time the territorial authority receives notification to the time service personnel confirm resolution of the blockage or other fault.

Compliance with resource consents measured by the number of abatement notices, infringement notices, enforcement orders, and convictions from wastewater system.

enforcement action

enforcement action

Prospective statement of comprehensive revenue and expense –Wastewater

LOAN FUNDING REQUIREMENT

repayment

Waiāwhā Stormwater

Statements of service performance

What we do

Everyone is feeling the effects of a changing climate. Council is focused on controlling stormwater to keep people safe and minimise property damage during extreme weather events.

Through the provision of a comprehensive stormwater drainage pipe network, we effectively manage surface water run-off, offering flood protection and control.

Why we do it

Controlling stormwater is an important step in safeguarding the wellbeing of the community. Council’s objective is to create a resilient and safe environment by managing stormwater effectively.

By doing this, we also protect people, property, and the environment, while managing costs responsibly for the benefit of the community.

Key performance indicators Stormwater

We want to ensure our community can enjoy recreational assets:

Achieve water quality at main recreational beaches: percentage of days that monitored beaches are suitable for recreational use during bathing season – 1 December to 31 March.

We want to ensure our city has a safe, reliable, quality stormwater system:

Number of flooding events (where stormwater enters a habitable floor).

Number of habitable floors affected by flooding events (per 1,000 connections).

Number of complaints about stormwater system performance (per 1,000 connections).

Median response time to attend a flooding event, measured from the time the territorial authority receives notification to the time service personnel reach the site.

Resident satisfaction with the city’s stormwater system.

Compliance with resource consents for discharges from stormwater system (number of abatement notices, infringement notices, enforcement orders, and convictions).

Capital projects to meet additional demand

Capital projects to improve level of service

projects to replace existing assets

Prospective statement of comprehensive revenue and expense –Stormwater

Prospective funding requirement Rates funding requirement

Total rates funding requirement

LOAN FUNDING REQUIREMENT

Para Solid waste

Statements of service performance

What we do

Council’s role in solid waste management is important for keeping the community healthy, ensuring a high quality of life, and supporting a thriving environment.

The solid waste activity delivers on Council’s waste management objectives by:

• operating Council’s kerbside rubbish, recycling, and green waste collection service

• operating Silverstream Landfill

• monitoring and managing all of Council’s closed landfills

• investigating, trialling, and/or implementing new initiatives to reduce waste

Over the next 10 years, Council is working to improve our waste minimisation by partnering with other councils in the region to implement a Food and Green Organic collection service.

Why we do it

Solid waste management is integral to maintaining a healthy, vibrant community. By actively participating in waste management, we directly contribute to the overall wellbeing of our residents and the preservation of the environment.

Our commitment to waste minimisation reflects our dedication to creating a sustainable and eco-friendly community. Through the ownership and operation of the Silverstream Landfill, we take a comprehensive approach to managing solid waste.

Key performance indicators Solid waste

We are working to minimise the harmful effects of refuse:

Number of resource consent-related infringement notices received from Greater Wellington Regional Council.

We want to reduce litter and the negative impacts it can have on our natural environment and on our community’s health:

Number of illegal dumping complaints.

Tonnes of kerbside waste to landfill (tonnes per person).

Percentage of kerbside recycling that is contaminated and diverted to landfill.

Tonnes of kerbside recycling collected.

Overall resident satisfaction with Council’s rubbish and recycling services.

Prospective statement of comprehensive revenue and expense –

ending 30 June

Prospective funding requirement

Rates

Whakauka me te Manawaroa Sustainability and resilience

Statements of service performance

What we do

The climate change and sustainability activity is focused on changing the way we do things to improve climate outcomes across Council and for the community. This includes delivering on our Carbon Reduction Plan 20212031 and the Lower Hutt Climate Action Pathway.

The climate change activity delivers on Council’s climate change objectives by:

• providing advice to Council on climate change-related projects (such as the setting up of a Green Star requirement for the new Te Ngaengae pool)

• managing and supporting projects to implement carbon reductions in line with Council’s Carbon Reduction Plan 2021-2031 and the Lower Hutt Climate Action Pathway (such as the EV charging station roll-out)

• delivering the Low Carbon Acceleration Fund to support the city to reduce its emissions faster

• managing and supporting regional projects, in collaboration with neighbouring councils (including the regional climate change impact and risk assessment, Regional Adaptation Plan, and Regional Emissions Reduction Plan

• monitoring Council’s carbon emissions (annual carbon footprint)

Why we do it

In order for Council’s climate change actions to be meaningful, Council and communities in Te Awa Kairangi ki Tai Lower Hutt must ultimately align with good practice.

The sustainability and resilience activities enable the delivery of emission reductions, in line with Council’s organisational zero by 2050 carbon target.

Key performance indicators

Sustainability and resilience Performance measure

Council is responding to the impact of climate change and contributing to the goal of a carbon zero city by 2050:

Emissions from Council-owned facilities (tCO2-e).1 30% reduction by 2025

Emissions from Council-owned fossil fuel vehicles (tCO2-e).2

Our city is prepared for an emergency and can respond appropriately:

reduction by 2025

EOC resourcing levels maintained at least at WREMO competency level targets. Advanced – 6

reduction by 2026

reduction by 2026

– 12 Foundation – 12 Controller – 6

– 18

– 16 Foundation – 50

1. Emission targets compared to 2016-2017 baseline.

2. Emission targets compared to 2016-2017 baseline.

Operating projects >$250K per year

Sustainability and resilience

Capital projects

Sustainability and resilience

Prospective statement of comprehensive revenue and expense –

Sustainability and resilience

Ngā Ratonga Waeture Regulatory services

Statements of service performance

What we do

Our statutory activities are essential for cultivating a clean, healthy, appealing, safe, and sustainable environment for residents and visitors. These activities encompass building and resource consents, environmental health, trade waste management, animal services, and parking control. We are implementing new systems and processes to improve the customer experience and speed of our consent processing. For example, our new customer portal, “Objective Build”, and new processing software, “Go Get”, will help streamline consenting processes in the future.

We ensure the safety of the community by inspecting various establishments to guarantee cleanliness and hygienic practices. This reduces the risk of food-borne illnesses and alcohol-related harm.

Additionally, we oversee health-related activities in industries such as tattoo studios and beauty therapy shops to mitigate potential health hazards.

We also address health nuisances and noise issues to maintain a healthy living environment for everyone.

Why we do it

Most of our functions are required through various pieces of legislation. While primarily focused on environmental wellbeing, these activities contribute directly to economic, social, and community safety outcomes. They play a crucial role in establishing and maintaining standards, promoting health and safety, and ensuring the welfare of our community. They are also aligning with our commitment to a vibrant and secure city.

Our activities aim to protect public health and the environment. Through the trade waste function, we manage wastewater and chemical hazards, responding promptly to water pollution incidents. By registering commercial properties that discharge liquid waste and charging users accordingly, we cover the expenses associated with waste treatment and disposal and ensure the safety of our waterways and surroundings.

Our animal services activities focus on enforcing regulations to ensure the safety of residents and the welfare of animals.

Finally, our parking services promote safe and efficient parking, ensuring fair access to public car parking spaces and enhance overall traffic management in the city.

Key performance indicators

Regulatory services

We need to ensure that new housing is safe and meets standards without delaying the process:

Percentage of building consents processed within statutory timeframe. 100% within 20 days 100% within 20 days

Code of compliance certificates issued within the statutory timeframe. 100% within 20 days 100% within 20 days

Percentage of non-notified resource consents processed within the statutory timeframe. 100% within 20 days 100% within 20 days

We want a community where everyone feels safe:

Existing food premises verified within timeframes (one month of due date). 85% by due date 85% by due date

Sale and supply of liquor (high-risk premises) inspected. 95% checked 95% checked

Noise control (excessive noise) complaints (%) investigated within 45 minutes. ≥ 85% ≥ 85%

Number of animal management community education programmes carried out yearly. ≥ 20 visits annually ≥ 20 visits annually

Prospective statement of comprehensive revenue and expense –Regulatory services

Capital Expenditure

Oranga ōhanga Economic wellbeing

Ngā waka Transport

Statements of service performance

What we do

The transport team oversees essential programmes aimed at maintaining, operating, and enhancing our transport system, and a continuous improvement approach for infrastructure development. Our focus prioritises road safety, encourages mode-shift in transport choice, improved travel options, with a specific emphasis on mitigating climate change and delivery of infrastructure projects in a timely manner. Our goal is to have a well-connected and modern transport system that accommodates all modes of transportation and ensures accessibility and connectivity throughout the city.

Why we do it

Our commitment is to future-proof our growing city for future generations. We strive to establish a resilient and interconnected transport system that offers increased accessibility and encourages alternative modes of transport (for example, Tupua Horo Nuku). Our efforts in road and traffic asset management, maintenance contracts, road safety services, and active modes aim to provide well-maintained roads, footpaths, and streetlights. This infrastructure facilitates efficient and secure travel for motor vehicles, bicycles, and pedestrians, aligning with our vision of a vibrant and connected city. We are also investing in projects to improve the resilience of our networks in the face of a changing climate. A good example is the work on Eastern Hutt Road which, when finished, will improve the reliability of the road to Council’s Northern suburbs.

Key performance indicators

We need to be able to travel along key routes efficiently:

Road condition index which measures the condition of the road surface.

The average quality of ride on a sealed local road network, measured by smooth travel exposure.

Percentage of sealed local road network that is resurfaced annually.

Percentage of footpaths that fall within the service standard for footpath condition.

Percentage of customer service requests relating to roads and footpaths that are responded to within the statutory timeframe. 80% within 7 days

Kilometres of shared pathways and cycle lanes added annually.

Kilometres of renewals for footpaths.

within 7 days

Infrastructure contracts managed by Council contribute to social outcomes:

of contracts – number of contracts audited.

Audit of contracts – percentage of audited contract specifications that met contractual obligations.

measure

We are working to strengthen our active transport network: Resident satisfaction with the footpath condition.

Resident satisfaction with on-road cycleway condition.

Resident satisfaction with shared path condition.

Resident satisfaction with the availability of car parking to access services and facilities (does not include access to residences).

Road safety services:

The number of fatalities and serious injury crashes on the local road network.

Capital projects

Capital projects to replace existing assets

Prospective statement of comprehensive revenue and expense –

Prospective funding requirement

Rates funding requirement

Loan funding requirement

asset sales

loan (funding)/ repayment

Whanake tāone City development

Statements of service performance

What we do

Providing essential services that cater for the needs of residents, businesses, and visitors is crucial for the economic development of Te Awa Kairangi ki Tai Lower Hutt. The City Development Group oversees various activities, including urban design, business support and city growth, housing, and the District Plan. This multifaceted approach ensures a comprehensive strategy for the city’s development and wellbeing.

Why we do it

Our commitment to enhancing the quality of life for residents drives our efforts. Easy access to recreational green spaces, Te Awa Kairangi Hutt River, and Te Whanganui a Tara Harbour contributes to our distinctive appeal. By supporting the business sector and promoting our city as a vibrant business location, we create a positive ripple effect, benefiting local enterprises and residents alike. Initiatives like placemaking, supported events, and collaborations not only add vibrancy to the city but also attract visitors. Collaborating with partners fosters better connectedness within our business community, facilitating skill development and capability enhancement for future growth. Overall, our work aims to create a thriving and interconnected community that contributes to the city’s economic prosperity and cultural richness.

Operating projects >$250K per year

City development

Capital projects City development

Wai Takamori o Te Awa Kairangi (Formerly RiverLink)

Prospective Statement of Comprehensive Revenue and Expense –City development

Oranga Hapori me te

Oranga Ahurea

Social & Cultural wellbeing

Hō mātou rangapū hapori me te mahi ngātahi

Community partnering and support

Statements of service performance

What we do

Ensuring the prosperity of our city hinges on the creation of secure, interconnected, healthy, inclusive, and resilient neighbourhoods and communities. Recognising the important role communities play in fostering a sense of belonging and purpose, Council is committed to supporting local groups to improve their overall wellbeing.

Through our hubs, recreation, and digital connection, community and agency initiatives we actively support wellbeing-focused services and programs. Collaborative initiatives aimed at enhancing social and cultural wellbeing play a crucial role in fostering community connectedness and a sense of belonging.

Council’s role is to oversee the implementation and ongoing review of the Homelessness Strategy for Te Awa Kairangi ki Tai Lower Hutt. We collaborate closely with partners and service providers to address homelessness effectively, with a particular focus on supporting individuals and families experiencing homelessness.

Why we do it

Our commitment to community wellbeing is seen through collaborative efforts with local communities to facilitate and support local initiatives. We want to help establish a collective community voice on specific issues and foster collaboration with groups and agencies across Te Awa Kairangi ki Tai Lower Hutt.

Council’s facilities such as hubs contribute to the wellbeing of our people and vitality of the city by:

• providing recreation opportunities that enhance individual health and wellbeing, including personal development and quality of life

• attracting visitors and therefore providing economic benefits to the district

A primary objective is to ensure that individuals and families facing homelessness have the necessary support and resources to secure stable housing. We prioritise prevention efforts to minimise the occurrence of homelessness and strive to create a community where everyone has access to safe and secure housing.

Key performance indicators

Community partnering and support

We are working to help people facing homelessness and housing hardship:

Number of Te Awa Kairangi ki Tai Lower Hutt households assisted into more settled accommodation.

Number of households provided with legal housing advice and advocacy. 80

Number of households assisted by the homelessness prevention programme. 75

We provide safe spaces for social, leisure, and educational activities:

Number of neighbourhood hubs that met visitor number targets. 9 of 9

Resident satisfaction with neighbourhood hubs.

Number of community wellbeing activities delivered by, or in partnership with Council.

Number of overall loans from hubs/libraries.

Number of digital literacy programmes/activities delivered/ enabled.

Number of early years literacy programmes/activities delivered/ enabled.

Number of Neighbourhood Support member households.

80%

5,000

790,000

of 9

5,000

790,000

Capital projects

Community partnering and support

Prospective

Papa rēhia me ngā whenua tāpui Open spaces, parks and reserves

Statements of service performance

What we do

We are responsible for creating an attractive living environment in Te Awa Kairangi ki Tai Lower Hutt. This is seen through the provision, development, maintenance, and protection of open spaces, parks, reserves, sportsgrounds, street gardens, and street trees.

These areas not only enhance the aesthetic appeal of our city but also serve as important venues for recreation, gatherings, and informal social occasions.

Why we do it

Council understands the impact of sport and recreation on the wellbeing of individuals, both physically and psychologically. We actively contribute to the development and maintenance of an extensive reserve network. These reserves not only foster a healthy natural environment but also serve as a platform for bringing people together for social activities. Through sportsgrounds, civic parks, neighbourhood parks, bush reserves, cemeteries, playgrounds, the foreshore, street trees, and gardens, we strive to create a pleasant environment accessible to the entire community.

For example, in Council’s bush reserves, we focus on creating connected native habitats that host a diverse range of native species. This collaborative effort aligns with the broader initiatives of entities such as Greater Wellington Regional Council and the Department of Conservation (DOC), collectively contributing to the preservation and enhancement of our natural heritage.

Key performance indicators

Open spaces, parks and reserves

We provide leisure and recreational opportunities to our community

Number of days Council-owned/maintained artificial turf sports fields are closed (due to maintenance issues).

Number of days Council-owned/maintained grass sports fields are closed (due to maintenance or drainage issues).

Capital projects

Open spaces, parks and reserves

the year ending 30 June

Prospective funding requirement

Rates

Ngā herengatanga, auahatanga, akoranga me ngā mahi a te rēhia

Connectivity, creativity, learning, and recreation

What we do

Council plays an important role in providing spaces and facilities that serve as hubs for connection, creativity, learning, and enjoyment. Our extensive network of swimming pools, fitness centres, art spaces, and museums form the beating heart of the communities they serve.

Community wellbeing is enhanced through swimming pools, fitness suites, Swim City Swim School, and related programmes.

These facilities provide spaces where residents and visitors can recreate, relax, connect, improve fitness and health, build water confidence and the ability to swim, and have fun.

Why we do it

Overall, facilities contribute to enhancing cultural life, diversity, and wellbeing. They foster civic pride and promote strong community values. This focus on community strength and resilience ensures a sustainable and prosperous future for our city.

Council’s focus on providing high-quality library services, and museums stems from the belief that everyone should access information, knowledge, arts, and culture. By offering these resources, we aim to support and enrich individuals and the broader community.

Recognising the positive impact of recreation, sport, and fitness on people’s lives, we ensure the provision of high-quality services at a cost that helps make them accessible for the entire community.

Aquatic and fitness facilities contribute to the wellbeing of our people and vitality of the city by:

• increasing social cohesion and people’s sense of belonging and healthy communities that can result from the social interaction that occurs at aquatic facilities

• providing learn to swim programmes (particularly for children) which is considered a vital public service to promote safety and prevent accidental drowning

Key performance indicators

Connectivity, creativity, learning, and recreation

We provide our community with access to a leisure and recreational opportunities:

of pools that met visitor number targets.

of 6

Capital projects

Connectivity, creativity, learning, and recreation

Kāwanatanga, ko te rautaki me ngā kīwei o te kete

Governance, strategy, and partnerships

Statements of service performance

What we do

Council plays a crucial role in local democracy, defined by the Local Government Act (2002), and has two primary objectives:

• firstly, we are committed to enabling democratic local decision-making

• secondly, we are dedicated to promoting the wellbeing of communities through a sustainable development approach

Our aim is to empower diverse communities to participate actively in local decisions. This is how we ensure democratic processes are upheld and remain accountable to our community.

We provide elected members with the essential support and professional advice they need to make sound decisions for the city. Our dedication to democratic principles isn’t just a legal requirement, but a representation of our aspirations for a city that’s inclusive and promotes active public involvement.

Why we do it

Council’s governance activities are driven by a commitment to enhancing the wellbeing of our communities both in the present and for future generations. The Local Government Act (2002) requires us to recognise and respect the principles of the Treaty of Waitangi, emphasising the Crown’s responsibility to incorporate these principles. As a result, our partnership with Mana Whenua is essential in meeting our obligations and fostering a city where everyone thrives.

To achieve these goals, we engage in comprehensive governance-related services, strategic planning, policy development, and continuous monitoring and reporting. Our work aims not only to fulfil legal obligations but to create an inclusive, resilient environment that supports the diverse needs of our community members.

Key performance indicators Governance, strategy, and partnerships

Our community is provided with the information they require to participate in the democratic process:

Percentage of Council agendas made available to the public within statutory timeframes (four clear working days under Council’s standing orders).

Resident satisfaction with access to the decision-making process.

Residents feel they have enough information to participate in democratic process.

80% ≥ 80%

80%

the year ending 30 June

Ratonga Rangatōpū

Operating projects >$250K per year Corporate services

Capital projects

Prospective statement of comprehensive revenue and expense –

Prospective funding requirement

Loan funding requirement

Ngā whakapae hirahira kua matapaetia Significant forecasting assumptions

Assumption Risk

Environmental impacts

The Annual Plan is prepared on the basis that Council services are operating in an environment not impacted directly by any pandemic events like COVID-19.

Disruption caused by COVID-19 or a similar pandemic will result in changes or closure of Council operations, resulting in reduced revenue or delays in projects.

Wider economic disruption will impact the affordability of rates and levels of non-payment.

Inflation

Annual inflationary increases are based on the annual Local Government Cost Indices (LGCI), as published in the final October 2024 BERL Report. LGCI for each year is detailed below.

Actual LGCI for the year significantly differs from that included in the budgets.

Level of uncertainty

Low

Moderate

Pandemic events are by nature unanticipated; however any uncertainty will be higher in the short term and decrease over time.

Financial impact of the uncertainty

Disruption to Council operations may result in reduced revenue from fees to fund Council activities.

The LGCI estimates used are the forecasts issued by BERL in 2024.

Unanticipated inflationary pressure could arise outside of the forecast LGCI range which is not included in the 10 Year Plan 2024–2034, resulting in higher costs to deliver services or projects.

Assumption Risk

Employee cost assumptions

The salary increase assumption is 3.5% for the first two years of the Annual Plan with 2.5% for the remaining years. This is to enable Council to retain staff and meet market conditions as well as our obligations as a Living Wage accredited employer. This is offset with a vacancy savings assumption of 5.5%.

Growth

Council projections for income from rates revenue include an allowance for growth and inflation. Average growth of 0.9% per annum in the rating base is assumed. This is considered to be a reasonable estimate given population growth forecasts and increases in the number of households in Lower Hutt and Sense Partners data from March 2023. When the next dataset becomes available this assumption will be reviewed.

Population growth

The population of the city at the 2018 Census was 104,532. Our current population at the 50th percentile is estimated at 113,034 (8% increase) and is projected to reach 125,000 around 2033 and 149,760 in 2053. This is based on Sense Partners data from March 2023. When the next dataset becomes available this assumption will be reviewed.

Interest rates

The long-term cost of borrowing is assumed to be an average of 5% through the period of the Annual Plan.

Due to the volatility in market conditions this requires regular reviews and updates.

The actual employee costs are significantly different from the projected costs or vacancy savings are not realised.

Level of uncertainty

Moderate

The actual rates for growth are significantly different from the projected rates of growth.

Moderate

Uncertainty exists as the ability to attract and retain staff is dictated by the labour market conditions.

Financial impact of the uncertainty

Higher employee costs or lower vacancy savings will result in unbudgeted financial pressures.

Population growth rates exceed or are less than forecast.

Moderate

Uncertainty exists as the projected increases in population and the associated number of houses may not be realised.

Rates of growth that vary significantly from the assumed level will result in unbudgeted financial pressures.

Uncertainty exists as the projected increases in population and the associated number of houses may not be realised.

Rates of growth that vary significantly from the assumed level will result in unbudgeted financial pressures.

Interest rates and swap rates are significantly different from those budgeted.

Moderate Council has interest rate swaps in place to minimise the fluctuation of interest rate movements. As debt projections are forecast to increase significantly over the remaining period oof the plan there will be further interest rate swaps to be put in place; there is uncertainty about the future market conditions that will exist.

Higher interest rates provide the ability to earn higher income from cash holdings. Higher interest rates may lead to higher interest cost on debt.

Based on Council’s planned borrowing profile, a 0.1% movement in interest rates will increase/decrease annual interest expense by between $0.6M to just over $1.2M per annum across the 9-year period of this plan. The impact of this annual change would translate to an indicative rates impact of around 0.4% - 0.8%.

Natural disasters and insurance costs

Council has comprehensive insurance policies, which are designed to provide substantial, but not total, cover from the financial impact of natural disasters. The level of insurance cover is calculated by extensive loss modelling, which estimates the maximum probable loss.

Council collectively purchases insurance with the Wellington Councils Insurance Group (includes Kāpiti Coast District, Porirua City, Upper Hutt City, and Greater Wellington Regional Councils).

Asset revaluation

It is Council’s policy to assess the carrying value of its revalued assets annually to ensure they do not differ materially from the assets’ fair value. Revaluations are carried out every three years. For further information see Council’s accounting policies. Council engaged two valuers to independently value various significant classes of Council assets in accordance with its accounting policies to support the preparation of the Annual Report 30 June 2024. The valuers finalised the work in October 2024. Value of three waters assets in particular and depreciation costs have increased significantly as a result. These changes are incorporated into the Annual Plan 2025-2026. The prospective Financial Statements currently include estimated revaluations based on indicative information received from our valuers as at October 2024. This assumption is unchanged from the 10 Year Plan 20242034.

The damage exceeds the cover obtained by Council and its ability to fund the repair/ reconstruction out of normal budgetary provisions. The cost of insurance increases more than budgeted.

Moderate The timing or scale of a natural disaster event cannot be predicted.

Should an event occur, there is uncertainty over whether the city is able to recover sufficiently or quickly enough in order to prevent long-term adverse effects on the population or local economy.

The damage exceeds the cover obtained by Council and its ability to fund the repair/reconstruction out of normal budgetary provisions. The cost of insurance increases more than budgeted.

Asset revaluations differ from those budgeted; depreciation charges resulting may differ. Low Market buoyancy and property pricing influences the value of the property assets. Contract and construction prices influence the value of infrastructure assets.

A higher level of asset valuation means more depreciation to use to fund asset renewals and some improvements, however this is limited by the actual level of depreciation funded through rates.

Lower levels of valuation and depreciation reduce Council’s ability to fund capital from depreciation and place more reliance on funding improvements from other funding mechanisms, such as debt or rates. Depreciation rates are contained in accounting policies.

Assumption Risk

Asset sales

A small amount of asset sales is planned for surplus land following completion of Council projects.

Asset lives

The estimated useful lives of significant assets will be as shown in the Statement of Accounting Policies. The assets will continue to be revalued every three years. It is assumed that assets will be replaced at the end of their useful life. Ranges in average ages relate to the variability of component parts of assets and changing material and design of assets over time.

Property prices are higher or lower than the planned sales amount.

Level of uncertainty

Moderate Market buoyancy and property pricing influences the value of the property assets.

Financial impact of the uncertainty

A higher sales price would result in a gain on the sale made by the Council. Lower prices would result in greater costs having to be absorbed by rates.

Assets wear out earlier or later than estimated.

Moderate-Low

The level of certainty of useful lives of assets ranges across different asset types. Underground assets that are not easily accessible have lower levels of confidence on their current condition and therefore expected remaining useful lives whereas aboveground assets have more certainty on their condition assessment and the useful life.

Depreciation and interest costs would increase if capital expenditure was required earlier than anticipated.

Asset condition

The condition of the network is expected to improve over the period of the 10 Year Plan. Assumptions have been made regarding the average useful lives (per assumption around asset lives above) and remaining lives of the asset groups, based on the current local knowledge and experience, asset condition information and historical trends.

Detailed condition assessments for underground three waters assets may reveal that they have aged faster than our theoretical modelling anticipates.

Moderate By their nature underground assets are not visible and therefore condition information of these assets is not easily obtainable.

In the Annual Plan additional funding continues to be assigned for investigative works to ensure we have a sufficient understanding of our underground assets.

Sources of funds

See Council’s Revenue and Financing Policy, included in the 10 Year Plan 2024–2034.

Waka Kotahi NZ Transport Agency (NZTA)

The Waka Kotahi New Zealand Transport Agency subsidy is 51% for both operating and capital works. For projects not fully subsidised by NZTA, a lower subsidy applies.

Based on the actual funding approved for the next three years the subsidy rates have not changed but funding of $22M has been reduced. As a result of this, programmes have been revised, delayed, and stopped over the next three years to minimise negative financial impacts.

Current funding patterns and subsidy percentages may change during the life of the Annual Plan.

Low

The impact of funding priorities on projects may change criteria based on new legislation or government priority settings.

Assets that have aged faster than planned may result in the requirement for renewal work to be brought forward to avoid the impact of asset failures.

Any reduction in subsidy rate would lead to a reduction in the work programme, reprioritisation of projects, or Council having to fund a higher share of the costs.

Assumption Risk

Fees and charges

Fees and charges are expected to be increased at a minimum to cover the costs of operating the activity (in line with the Revenue and Financing Policy) and factor in rising costs.

Central government funding

Budgets have been prepared including funding from the COVID-19 Response and Recovery Fund for Tupua Horo Nuku (Eastern Bays Shared Path) of $12.7M ($30M in total over the life of the project).

Budgets also include funding from the Infrastructure Acceleration Fund of $99M towards growth wastewater and stormwater projects on the valley floor.

Level of debt

The Financial Strategy sets limits on net debt* at 250% of total revenue* for the period of the 10 Year Plan. Net interest must be less than 15% of total revenue* and less than 25% of rates revenue.

*as per the Financial Strategy

Climate change

The changing climate will affect the city and Council infrastructure due to a wide variety of climate impacts.

Fees and charges do not increase in line with the Revenue and Financing policy recovery rates.

Level of uncertainty

Reason for the uncertainty

Low Funding choices for individual activities lead to lower than required increases in fees and charges.

Financial impact of the uncertainty

Cost increases at a higher rate than the increases set for fees and charges would result in the need for funding from other sources such as rates to cover shortfalls.

Funding requirements are not met and therefore funding from central government does not eventuate.

Low Receipt of this funding is dependent on continued government support for the scheme, as well as Council meeting specific milestones as the projects are completed.

Any change in the level of grants received would require the funding gap to be made up from borrowing or for projects to reduce in scope.

Higher debt levels lead to higher servicing costs.

Moderate Council’s ability to service debt from existing funding sources reduces.

Change in the capital programme, the service levels offered by Council, or rates revenue requirements may lead to a change in debt levels.

Climate change impacts such as sea-level rise and increased rainfall intensity will impact on the city, including Council infrastructure.

This has flow-on effects, such as capital and operational cost increases to maintain functional infrastructure.

Social, economic, cultural and environmental impacts will also be felt by residents, businesses and visitors.

Moderate In the short to medium term (10–30 years), impacts are relatively certain (eg, the sea level is rising slowly), but resulting impacts are still fairly limited. Impacts are less certain in the longer term, but likely to be more severe.

The timing of when climate change impacts will significantly impact the city and Council’s infrastructure is relatively uncertain. In addition, if global emissions are not reduced quickly, the scale of impacts is likely to increase beyond those that are already reasonably certain.

Initiatives to optimise environmental outcomes for Lower Hutt inhabitants may be too expensive to progress in a financially constrained environment; but lack of investment now is very likely to lead to worse outcomes in the future (eg reducing emissions quickly comes at a cost but can avoid those climate impacts that are not yet locked in).

Uncertainty of the timing and ultimate scale of impacts will affect the timing and scale of forecast capital and operational expenditure, asset impairment, and reduced useful life of infrastructure assets in areas vulnerable to the harm of climate change-related events.

Water Services transition

The Water Services transition programme with Council moving to a new entity with a regional Water Services Delivery Plan (WSDP) is in planning with a range of uncertainties that are being worked through. It is currently proposed to be effective 1 July 2026.

It is important that investment in the council’s water services is continued in the interim and has been included in the Annual Plan. Once the regional model is further progressed this assumption will be revised and updated to reflect any approved changes.

The delivery model may not be feasible resulting in the transition not being progressed or may not result in as large finance benefits for Council as envisaged. Low

There is some degree of uncertainty around the nature of this change.

Any resulting change may impact revenue, expenditure assets and liabilities that Council presents, however the activity will continue, led by any new entity created.

Capital programme achievability

Our plan largely assumes that the programme can be achieved over the life of the plan with an adjustment to budgets to reflect 75% funding and delivery assumption per year.

Three Waters programme is assumed to be 100% delivered for the first two years of the plan and reverts to 75% delivery per year thereafter.

Council is projecting a significant capital programme to achieve the outcomes proposed in its 10 year Plan 2024-34.

The planned capital programme is not able to be fully achieved over the life of the Annual Plan.

The increase in demand on contractors to achieve the programme may result in cost increases.

While investments have been made in funding resources to support delivery and taking actions alongside our partners to manage the increased expenditure effectively, there are risks due to the increase in scale of the capital programme that there is not sufficient contractor availability or internal Council resource to support the delivery of the programme within the timeframes and projected costs included in the Annual Plan.

Delays in projects can result in additional costs, including costs of retaining project staff for longer periods and inflationary impacts.

The additional demand for contractors from the Council and in the region may impact market conditions and increase the cost of obtaining contractor services.

Ngā ringaringa me ngā

waewae o Te Kaunihera

Council-controlled organisations

Seaview Marina Limited

Objectives:

Council’s objective for Seaview Marina Limited (SML) is for it to own and operate Seaview Marina.

Nature and scope of its activities:

SML is responsible for the operation of the boating facilities and services, the maintenance of infrastructural assets, and the development of additional facilities and services as demand dictates.

Council requires SML to own and operate Seaview Marina as a facility for the enjoyment of Te Awa Kairangi ki Tai Lower Hutt community and to support charitable non-profit ventures with a marine focus without compromising its commercial objectives and environmental responsibilities.

Key performance indicators

Non-financial

12 To provide financial or non-financial support to at least three charitable (non-profit) ventures with a marine focus during any given financial year.

13 Public benefit

Environmental

14 Reduce direct emissions by 50% by 2030, and achieve net zero emissions by 2050: targets to be updated following initial analysis

Support for at least three organisations

Perform survey of public opinion on marina facilities (during third quarter)

Support for at least three organisations

Annually

Biannually

15 Fleet and equipment

Using 2024-25 analysis, identify the emission sources, and complete a 5-year plan for 50% emissions reduction

Equipment or vehicles utilising fossil fuels to be phased out by equipment or vehicles that are electric or utilise other low carbon alternative

Implement quick, low cost, and effective changes while planning continues for major upgrades. Finalise 3-year emission reduction targets

Equipment or vehicles utilising fossil fuels to be phased out by equipment or vehicles that are electric or utilise other low carbon alternative

Annual carbon footprint report provided to HCC

Annually

Notes to Performance Measures

1. Return on equity is defined as surplus/(deficit) before tax and dividends and excluding losses or gains arising from the revaluation of similar assets within an asset class, divided by the opening balance of equity at the start of the year.

2. Excludes carry forward of expenses on projects from prior years, unless specifically budgeted for (eg, where the project spans two or more fiscal periods). Refers to the total capital budget.

Urban Plus Limited

The Urban Plus Group comprises Urban Plus Ltd (UPL), UPL Developments Ltd, and UPL Ltd Partnership.

Objectives:

Council’s objective for UPL is for it to own and operate a portfolio of rental housing and develop property in preparation for sale or lease. The company’s activities include property development, rental property management, provision of strategic property advice to Council, and the purchase of surplus property from Council for development.

Nature and scope of its activities:

UPL was established in 2007 as a specialist property company charged with supporting the objectives of Council by providing housing outcomes for Te Awa Kairangi ki Tai Lower Hutt. UPL has managed and invested into its portfolio of social housing since it took ownership of the portfolio from Council in 2007. UPL also provides specialist property services and advice to Council and is involved in a range of development activities.

UPL’s primary focus has been on delivering social housing for low-income elderly and releasing affordable and market housing for sale. Council’s expectation is that UPL continues the delivery of wider housing outcomes and benefits.

Key performance indicators:

Rental housing

1.1 Capital expenditure within budget.

1.2 Operational expenditure within budget.

1.3 Net surplus before depreciation and tax and after finance expenses as a proportion of the net book value of residential land and buildings at the start of the year – greater than 1.5%.

1.4 Tenant satisfaction with the provision of the company’s rental housing greater than or equal to 90%.

1.5 Percentage of total housing units occupied by predominately low-income elderly1 greater than or equal to 80%.

1.6 Annual rental increases to be no greater than $50 per week per unit.

1.7 Increasing the portfolio size by a minimum of ten units per annum.

1.8 Any rental housing units purchased and not already utilising electricity or renewable sources of energy for space heating, water heating, and cooking facilities shall be converted to utilise only electricity or renewable sources of energy within five years of acquisition.

1.9 New rental housing units constructed by UPL to utilise only electricity or renewable sources of energy for space heating, water heating, and cooking facilities.

Property development

1.10 Capital expenditure within budget.

1.11 Operational expenditure within budget.

1.12 All new developments shall only utilise electricity or renewable sources of energy for space heating, water heating, and cooking facilities.

1.13 All new housing units (standalone house or townhouse) shall achieve a certified HomeStar design rating of at least six stars or equivalent.2

1.14 A pre-tax return of not less than 15% on development costs including margin and contingency on housing released to market (except where the Board and Shareholder agree otherwise to achieve specified objectives).

1.15 Value of divestment to Community Housing Providers (or socially like-minded organisations) set at each project’s development cost (includes contingency and GST) plus a margin of no greater than 12.5% (except where the UPL Board and Shareholder agree otherwise to achieve specified objectives).

1.16 Long-term public rental accommodation pre-tax returns at no less than (or equal to) 3.0% after depreciation (delivery of new housing units via UPL development projects).3

Professional property advice

1.17 Achieve a market return on additional services provided to the shareholder.

UPL Developments Limited (UPL DL)

1.18 Undertake, negotiate, and execute tender and procurement processes for and on behalf of the partnership and ‘parent’ company as required.

1.19 Facilitate civil and construction contracts for and on behalf of the partnership and ‘parent’ company as required.

1.20 Facilitate payment of contract progress claims for Board approved contracts as well as payments to other suppliers engaged to provide services or goods to defined development projects.

1.21 Should UPL DL be used for future developments, the same performance measures apply as for property development (refer above).

1.22 Act as general partner when/if a Limited Partnership structure is utilised for development projects.

1. ’Aged 65-plus’ in this context relates to an applicant for a residential tenancy, that at the time of application, is able to demonstrate:

i. that they are eligible for National Super (aged over 65 years – this being subject to review periodically by central government)

ii. that they have no other income

iii. that they do not have cash or assets of such a magnitude that would mean they could make independent accommodation choices

2. The assessment criteria being: Either - an independent review by a certified HCC Homestar Assessor to qualify the design would satisfy and meet the appropriate the Homestar 6 standards for each UPL project – Or, via a formal registration and certification process via NZGBC. The decision on which option to utilise is at the discretion of UPL officers in terms of financial impact to projects on a case-by-case basis.

3. Returns are specific to each project’s (board approved) business case where long term market rentals are developed. Future rents are set as per independent annual review.

Wellington Water Limited

Objectives:

Wellington Water Ltd (WWL) fully manages, under contract, drinking water, wastewater, and stormwater (water services) for Hutt City Council. It provides safe and environmentally sustainable services to Council with a focus on contracted service delivery for the operation, maintenance, and ongoing development of drinking water, stormwater, and wastewater assets and services, and asset management planning. WWL operates as a business on a non-profit basis.

Nature and scope of its activities:

WWL manages the Three Waters networks through a pool of expert staff and resources available to the region. Shareholding councils are Lower Hutt, Wellington, Porirua, and Upper Hutt City Councils, along with the South Wairarapa District Council. WWL also manages the bulk water assets for the Greater Wellington Regional Council.

Performance measures:

WWL provides a reliable water supply, wastewater, and stormwater management service to Council. Its key performance measures for each of the Three Waters activities are outlined in section two of the plan.

Tauākī pūtea

Prospective statement of comprehensive revenue and expense

For the year ending 30 June

Expenditure

comprehensive income Gain/(loss) on revaluation of financial instruments

Prospective statement of changes in net equity

Represented by:

Council created reserves

Restricted reserves

Asset revaluation reserves

Prospective statement of financial position

Represented by: Equity

Prospective statement of cash flows

Cash flows from operating activities

Cash was provided from:

Cash was applied to:

Net GST paid to Inland

Cash flows from investing activities Cash was provided from:

Cash flows from financing activities Cash was provided from:

Cash was applied to:

cash inflows/ (outflows) from financing activities

and

Cash balance at end of the year comprises:

Āpitihanga tauākī pūtea Notes to the financial statements

Reporting entity

Hutt City Council is a territorial local authority established under the Local Government Act 2002 (LGA) and is domiciled and operates in New Zealand. Council was first formed as Lower Hutt City Council on 1 November 1989 by the amalgamation of five local authorities. The name was changed to the Hutt City Council by a special Act of Parliament on 8 October 1991. The relevant legislation governing Council’s operations included the LGA and the Local Government (Rating) Act 2002.

The group consists of the ultimate parent, Hutt City Council, and its subsidiaries/council-controlled organisations (CCOs), Seaview Marina Ltd and Urban Plus Ltd Group (both 100 percent owned). The Urban Plus Ltd Group consists of Urban Plus Ltd and its 100 percent owned subsidiaries UPL Development Ltd and UPL Ltd Partnership. Council’s 17 percent equity share of its associate Wellington Water Ltd is equity accounted. Council’s subsidiaries/CCOs are incorporated and domiciled in New Zealand. Council and the group provide local infrastructure and local public services and perform regulatory functions to the community. Council does not operate to make a financial return. Accordingly, Council has designated itself and the group as public benefit entities (PBEs) for financial reporting purposes.

The prospective financial statements presented are for Council only and do not include group information.

Basis of preparation

Statement of compliance

The prospective financial statements have been prepared in accordance with the requirements of the LGA and the Local Government (Financial Reporting and Prudence) Regulations 2014, which includes the requirement to comply with generally accepted accounting practice in New Zealand.

The prospective financial statements have also been prepared in accordance with Tier 1 PBE accounting standards and comply with those standards. These prospective financial statements comply with PBE FRS 42. Council is not presenting group prospective financial statements as Council believes that parent statements are more relevant to users. The main purpose of these statements is to provide users with information about the core services that the Council intends to provide to ratepayers, the expected cost of those services, and the consequent requirement for rate funding. The level of rate funding required is not affected by subsidiaries except to the extent that the

Council obtains distributions from, or further invests in, those subsidiaries and such effects are included in these parent prospective financial statements.

The prospective financial statements were authorised for issue by Council on X June 2025. Council, that authorises the issue of the prospective financial statements, is responsible for the prospective financial statements presented, including the appropriateness of the assumptions underlying the prospective financial statements and all other required disclosures. No actual results have been incorporated in these prospective financial statements. Council does not intend to update the prospective financial statements subsequent to presentation. The actual results achieved are likely to vary from the information presented and the variations may be material.

Measurement base

The prospective financial statements have been prepared on a historical cost basis, modified by the revaluation of land and buildings, certain infrastructural assets, and financial instruments (including derivative instruments), which have been measured at fair value.

Management is not aware of any material uncertainties that may cast significant doubt on Council’s ability to continue as a going concern. The prospective financial statements have therefore been prepared on a going concern basis, and the accounting policies have been applied consistently throughout the period.

Presentation currency and rounding

The prospective financial statements are presented in New Zealand dollars, and all values are rounded to the nearest thousand dollars ($000). The functional currency of Council is New Zealand dollars.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits or service potential will flow to Council and the revenue can be reliably measured, regardless of when payment is being made.

Revenue is measured at the fair value of consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duty.

The specific recognition criteria described must also be met before revenue is recognised.

Interest

Interest income is recognised using the effective interest method.

Dividends

Revenue is recognised when Council’s right to receive the payment is established, which is generally when shareholders approve the dividend.

Rental revenue

Rental revenue arising from operating leases or rental agreements on properties is accounted for on a straight-line basis over the lease or rental term. It is included in revenue in the Statement of Comprehensive Revenue and Expense

General and targeted rates revenue

General rates and targeted rates (excluding waterby-meter) are recognised at the start of the financial year to which the rates resolution relates. They are recognised as the amounts due. Council considers that the effect of payment of rates by instalments is not sufficient to require discounting of rates receivable and subsequent recognition of interest revenue.

Rates arising from late payment penalties are recognised as revenue when rates become overdue. Revenue from water-by-meter (charged on usage) is not considered to be a rate in terms of this policy.

Rates remissions are recognised as a reduction of rates revenue when the Council has received an application that satisfies its Rates Remission Policy.

Rates collected on behalf of the Greater Wellington Regional Council (GWRC) are not recognised in the prospective financial statements, as, in this case, Council is acting as an agent for the GWRC.

Government grants, subsidies and funding subsidies

Council receives government subsidy from the NZTA, which subsidises part of the costs of maintenance and capital expenditure on local roading infrastructure. The subsidies are recognised as revenue upon entitlement, as conditions pertaining to eligible expenditure have been fulfilled.

Other grants received

Council receives grants and subsidies from other organisations. Other grants are recognised as revenue when they become receivable unless there is an obligation in substance to return the funds if the conditions of the grant are not met. If there is such an obligation, the grants are initially recorded as grants received in advance and recognised as revenue when the conditions of the grant are satisfied.

Infringement fees and fines

Council recognises revenue from fines (such as traffic and parking infringements) when the notice of infringement or breach is served by Council. The fair value of this revenue is determined based on the probability of collecting fines, estimated by considering the history of fines over the preceding two-year period.

Development and financial contributions

Development and financial contributions are recognised as revenue when Council provides, or can provide, the service for which the contribution was charged. Otherwise, development and financial contributions are recognised as liabilities until such time as Council provides, or can provide, the service for which the contribution was levied.

Vested assets

Where a physical asset is acquired for nil or nominal consideration, the fair value of the asset received is recognised as revenue when control over the asset is obtained. The fair value of vested or donated assets is usually determined by reference to the cost of constructing the asset. For assets received from property development, the fair value is based on construction price information provided by the property developer.

Borrowing costs

Borrowing/finance costs are recognised as an expense in the period in which they are incurred. Borrowing costs consist of interest and other costs that Council incurs in connection with the borrowing of funds. Council has chosen not to capitalise borrowing costs directly attributable to the acquisition, construction, or production of assets.

Income tax

Income tax expense includes components relating to both current tax and deferred tax.

Current tax is the amount of income tax payable based on the taxable profit for the current year, plus any adjustment to income tax payable in respect of prior years. Current tax is calculated using tax rates (and tax laws) that have been enacted or substantively enacted at balance date.

Deferred tax is the amount of income tax payable or recoverable in future periods in respect of temporary differences and unused tax losses. Temporary differences are differences between the carrying amount of assets and liabilities in the Statement of Financial Position and the corresponding tax bases used in the computation of taxable surplus.

Deferred tax is measured at the tax rates that are expected to apply when the asset is realised or the liability is settled, based on tax rates (and tax laws)

that have been enacted or substantively enacted at the balance date. The measurement of deferred tax reflects the tax consequences that would follow from the way the entity expects to recover or settle the carrying amount of its assets and liabilities.

Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are recognised to the extent that it is probable that taxable surplus will be available against which the deductible temporary differences or tax losses can be utilised.

Deferred tax is not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition of an asset and liability in a transaction that is not a business combination and, at the time of the transaction, affects neither accounting surplus nor taxable surplus.

Current tax and deferred tax are recognised against the surplus or deficit for the period, except when they relate to a business combination, or to transactions recognised in other comprehensive revenue and expenses or directly in equity.

Cash and cash equivalents

Cash and cash equivalents (current assets) in the Statement of Financial Position comprise cash at the bank, cash in hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value.

For the purposes of the Statement of Cash Flows, cash and cash equivalents consist of cash and cash equivalents, as defined above, net of outstanding bank overdrafts. Bank overdrafts are shown within interest-bearing loans and borrowings in current liabilities in the Statement of Financial Position.

Debtors and other receivables

Debtors and other receivables are initially measured at their face value, less an allowance for expected credit losses. A receivable is uncollectable when there is evidence that the amount due will not be fully collected. The amount that is uncollectable is the difference between the amount due and the present value of the amount expected to be collected.

Derivative financial instruments

Council uses derivative financial instruments such as interest-rate swaps to manage exposure to interestrate risks arising from Council’s operational and financing activities. Council does not hold or issue derivative financial instruments for trading purposes.

Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently measured at their fair value at each balance date. As Council does not designate

its derivative financial instruments as hedging instruments for accounting purposes, the associated gains or losses on derivatives are recognised within surplus or deficit

Derivatives are carried as current or non-current assets when their fair value is positive and as current or non-current liabilities when their fair value is negative, depending on the maturity of the instrument.

Property, plant, and equipment

Property, plant, and equipment consists of:

Operational assets

These include land, buildings, landfill post-closure, improvements, library books, plant and equipment, collection items, and motor vehicles.

Restricted assets

Restricted assets are mainly parks and reserves owned by Council that provide a benefit or service to the community and cannot be disposed of because of legal or other restrictions.

Infrastructure assets

Infrastructure assets are fixed-utility systems owned by Council. Each asset class (roading assets, water assets, stormwater assets, and wastewater assets) includes all items that are required for the network to function. For example, sewerage reticulation includes reticulation piping and sewer pump stations.

Land (operational and restricted, except land under roads) and art collections are measured at fair value. Buildings and infrastructure assets are measured at fair value less accumulated depreciation. All other asset classes are measured at cost less accumulated depreciation and impairment losses.

Measurement subsequent to initial recognition –revaluation

Land (excluding land under roads), buildings, and infrastructural assets are revalued with sufficient regularity to ensure their carrying amount does not differentiate materially from fair value at least every three years.

The carrying values of revalued assets are assessed annually to ensure that they do not differ materially from the assets’ fair values. If there is a material difference, then the off-cycle asset classes are revalued.

Revaluation of property, plant, and equipment is accounted for on a class-by-class basis.

The net revaluation results are credited or debited to other comprehensive revenue and expense and are accumulated to an asset revaluation reserve in equity for that class of asset. Where this would result in a debit balance in the asset revaluation

reserve, this balance is not recognised in other comprehensive revenue and expense but is recognised in the surplus or deficit. Any subsequent increase on revaluation that reverses a previous decrease in value recognised in the surplus or deficit will be recognised first in the surplus or deficit up to the amount previously expensed, and then recognised in other comprehensive revenue and expense.

The fair value of land, buildings, site improvements, and collection assets are their market value. The fair value of the roading, water assets, stormwater assets, and wastewater assets are measured using the depreciated replacement cost. Fair value is assessed by an independent registered valuer.

Additions

The cost of an item of property, plant, and equipment is recognised as an asset if, and only if, it is probable that future economic benefits or service potential associated with the item will flow to Council and the cost of the item can be measured reliably.

Work in progress is recognised at cost less impairment and is not depreciated

In most instances, an item of property, plant, and equipment is initially recognised at its cost. Where an asset is acquired through non-exchange transactions, it is recognised at its fair value as at the date of acquisition.

Disposals

An item of property, plant, and equipment is de-recognised upon disposal or when no further future economic benefits or service potential are expected from its use or disposal. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount of the asset. Gains and losses on disposals are reported net in the surplus or deficit. When revalued assets are sold, the amounts included in asset revaluation reserves in respect of those assets are transferred to accumulated funds.

Subsequent costs

Costs incurred subsequent to initial acquisition are capitalised only when it is probable that future economic benefits or service potential associated with the item will flow to Council and the cost of the item can be measured reliably.

The costs of day-to-day servicing of property, plant, and equipment are recognised in the surplus or deficit as they are incurred.

Depreciation

The residual value and useful life of an asset are reviewed and adjusted, if applicable, at each financial year end.

In respect of revalued assets, the useful life is adjusted to a rate recommended by the independent valuer as at the date of the revaluation

Upper Hutt City Council’s interest in the bulk wastewater system

The Hutt Valley and Wainuiomata bulk wastewater system is managed by Council. Upper Hutt City Council pays an annual levy to Hutt City Council based on an apportionment formula equating to between 29 percent and 33 percent of the funding requirements. While Upper Hutt City Council does not have legal ownership of the bulk wastewater system, it is entitled to a share of the proceeds from any sale of the assets.

Upper Hutt City Council’s interest in the bulk wastewater system assets is deducted from the value of property, plant, and equipment recognised in the Statement of Financial Position. Funding contributions from Upper Hutt City Council are recognised as revenue in the surplus or deficit if the contributions are for the operation of the bulk wastewater system. Funding contributions for capital work are recognised as an increase in Upper Hutt City Council’s interest in the bulk wastewater system assets.

Depreciation is provided on a straight-line basis on all property, plant and equipment (other than land, land under roads, and art collections) at rates calculated to allocate the cost or valuation of the asset less any estimated residual value over its remaining useful life. The useful lives and associated depreciation rates of major classes of assets have been estimated as follows

Intangible assets

Software acquisition and development

Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring to use the specific software.

Costs that are directly associated with the development of software for internal use by Council are recognised as an intangible asset.

Direct costs include the software development employee costs and an appropriate portion of relevant overheads.

Staff training costs, costs associated with maintaining computer software, and costs associated with the development and maintenance of Council’s website are recognised as an expense when incurred.

Resource consents

Costs associated with registering a resource consent in the wastewater activity are recognised as an intangible asset.

Amortisation

The carrying value of an intangible asset with a finite life is amortised on a straight-line basis over its useful life. Amortisation begins when the asset is available for use and ceases at the date that the asset is derecognised. The amortisation charge for each period is recognised in the surplus or deficit.

The useful lives and associated amortisation rates of major classes of intangible assets have been estimated as follows:

Impairment of property, plant, equipment, and intangible assets

Intangible assets subsequently measured at cost that have an indefinite useful life or are not yet available for use are not subject to amortisation and are tested annually for impairment.

Property, plant, equipment, and intangible assets subsequently measured at cost that have a finite useful life are reviewed for indicators of impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable.

An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use.

If an asset’s carrying amount exceeds its recoverable amount, the asset is regarded as impaired and the carrying amount is written down to the recoverable

amount. The total impairment loss is recognised in the surplus or deficit. The reversal of an impairment loss is recognised in the surplus or deficit.

Creditors and other payables

Short-term creditors and other payables are recorded at face value.

Borrowings

Borrowings are initially recognised at their face value plus transaction costs. After initial recognition, all borrowings are measured at amortised costs using the effective interest rate.

Borrowings are classified as current liabilities unless Council has an unconditional right to defer settlement of the liability for at least 12 months after the balance date.

Employee entitlements

Short-term benefits

Employee benefits that Council expects to be settled wholly before 12 months after the end of the period in which the employee renders the related service are measured on accrued entitlements at current rates of pay. These include salaries and wages accrued up to the balance date, annual leave earned to, but not yet taken at, the balance date, and retiring and longservice leave entitlements expected to be settled wholly before 12 months.

Council recognises a liability and an expense for bonuses where contractually obliged or where there is a past practice that has created a constructive obligation.

Long-term benefits

Employee benefits due to be settled beyond 12 months after the end of the period in which the employee renders the related service include retirement gratuities. Due to the low value of the benefit and the fact that most employees who are entitled to this benefit have now accrued full entitlements, no actuarial valuation has been undertaken. The calculation is based on the entitlements accruing for eligible staff based on years of service using current remuneration rates.

Presentation of employee entitlements

Annual leave and vested long service leave are classified as a current liability. All other employee entitlements are classified as a non-current liability, as retirement dates are not known.

Superannuation schemes

Defined contribution schemes

Obligations for contributions to KiwiSaver and defined contribution superannuation schemes are recognised as an expense in the surplus and deficit as incurred.

Provisions

Council recognises a provision for future expenditure of uncertain amount or timing when there is a present obligation (either legal or constructive) as a result of a past event, it is probable that expenditures will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to the passage of time is recognised as an interest expense and is included in ‘finance costs’.

Landfill post-closure costs

As operator of the Silverstream Landfill site, Council has an obligation to ensure the ongoing maintenance and monitoring services at landfill sites after closure. Council also has an obligation to monitor the closed landfill site at Wainuiomata and other sites previously operated by local authorities subsequently amalgamated to form Hutt City Council.

A site restoration and aftercare provision has been recognised as a liability in the Statement of Financial Position. Provision is made for the present value of closure and post-closure costs when the obligation for post-closure arises. The calculated cost is based on estimates of closure costs and future site trade waste charges and monitoring costs. The estimated length of time needed for post-closure care is 25 years.

The calculations assume no change in the legislative requirements or technological changes for closure and post-closure treatment. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to Council.

Amounts provided for closure and post-closure costs are capitalised to the landfill asset where they give rise to future economic benefits or if they are incurred to enable future economic benefits to be obtained. The capitalised landfill asset is depreciated over the life of the landfill based on the capacity used.

The provision of landfill post-closure costs is valued annually by an independent valuer.

Equity

Equity is the community’s interest in Council and is measured as the difference between total assets less total liabilities. Equity is disaggregated and classified into the following components:

• accumulated funds (comprehensive revenue and expenses)

• council-created reserves

• restricted reserves

• asset revaluation reserves

Accumulated comprehensive revenue and expense is Council’s accumulated surplus or deficit since the formation of Council, adjusted for transfers to/from specific reserves.

Reserves represent a particular use to which various parts of equity have been assigned. Reserves may be legally restricted or created by Council.

Council-created reserves are established by Council. They may be altered without reference to any third party or the courts. Transfers to and from these reserves are at the discretion of Council.

Restricted reserves are subject to specific conditions accepted as binding by Council, which may not be revised by Council without reference to the courts or a third party. Transfers from these reserves may be made only for specified purposes or when certain conditions are met.

Asset revaluation reserves relate to the revaluation of property, plant, and equipment to fair value after initial recognition.

Goods and services tax (GST)

All items in the prospective financial statements are stated exclusive of GST, except for receivables and payables, which are stated on a GST-inclusive basis. Where GST is not recoverable as input tax it is recognised as part of the related asset or expense.

The net amount of GST recoverable from, or payable to, the Inland Revenue Department (IRD) is included as part of receivables or payables in the Statement of Financial Position.

The net GST paid to or received from the IRD, including the GST relating to investing and financing activities, is classified as an operating cash flow in the Statement of Cash Flows.

Operating statements included in the statement of service performance

Direct costs are charged directly to significant activities. Indirect costs are charged to significant activities based on cost drivers and related activity or usage information.

Each significant activity has been charged an internal interest cost. The net interest cost incurred by Council is allocated to each significant activity based on the net book value of property, plant, and equipment used by the activity.

Critical accounting estimates and assumptions

In preparing these prospective financial statements, Council management has made estimates and assumptions concerning the future that affect the reported amount of revenues, expenses, assets, and liabilities, and the accompanying disclosures. These estimates and assumptions may differ from the subsequent actual results. Estimates are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within future financial years are discussed below.

Infrastructural assets

There are a number of assumptions and estimates used when performing depreciated replacement cost valuations over infrastructural assets. These include:

• The physical deterioration and condition of an asset: for example, Council could be carrying an asset at an amount that does not reflect its actual condition. This is particularly so for those assets that are not visible; for example, stormwater, wastewater, and water supply pipes that are underground. This risk is minimised by Council performing a combination of physical inspections and condition modelling assessments of underground assets.

• Estimating any obsolescence or surplus capacity of an asset.

• Determining the remaining useful lives over which the asset will be depreciated. These estimates can be impacted by the local conditions; for example, weather patterns and traffic growth. If useful lives do not reflect the actual consumption of the benefits of the asset, then Council could be overestimating or underestimating the annual depreciation charge recognised as an expense in the Statement of Comprehensive Income. To minimise this risk, Council’s infrastructural assets’ useful lives have been determined with reference to the New Zealand Infrastructural Asset Valuation and Depreciation Guidelines published by the National Asset Management Steering Group and have been adjusted for local conditions based on past experience. Asset inspections, and deterioration and condition modelling, are also carried out regularly as part of the Council’s asset management planning activities, which gives Council further assurance over its useful life estimates.

Experienced independent valuers perform Council’s infrastructural asset revaluations.

Provision for landfill aftercare costs

The long-term nature of the liability means that there are inherent uncertainties in estimating the costs that will be incurred. The future cash outflows for the provision have been estimated, taking into account existing technology and known changes to legal requirements.

Provisions are measured at management’s best estimate of the expenditures required to settle the obligation at the reporting date and are discounted to present value where the effect is material.

In determining the fair value of the provision, assumptions and estimates are made in relation to the discount rate, the expected cost of the postclosure restoration and monitoring of the landfill site, and the expected timing of these costs. Expected costs and timing of the closure are based on the estimated remaining capacity of the landfill, based on the advice and judgement of qualified engineers. The estimates are discounted at a pre-tax discount rate that reflects current market assessments of the time value of money.

For other significant forecasting assumptions, see the significant forecasting section in this plan.

Critical judgements in applying accounting policies

Management has exercised the following critical judgements in applying accounting policies in relation to the classification of property.

Council owns a number of properties held to provide housing to pensioners. The receipt of market-based rentals from these properties is incidental to holding them. The properties are held for a service delivery objective as part of Council’s social housing policy. The properties are, therefore, accounted for as property, plant, and equipment rather than as investment property.

Reserve funds

Reserves are held to ensure that funds received for a particular purpose are used for that purpose, and any surplus created is managed in accordance with the reason for which the reserve was established. Surpluses held in reserves are credited with interest. Council holds 12 reserve funds; five are restricted reserves. Restricted reserves are reserves that have rules set by legal obligation that restrict the use that Council may put the funds towards.

The remaining Council-created reserves are discretionary reserves that Council has established for the fair and transparent use of monies. Reserves are not separately held in cash, and the funds are managed as part of Council’s treasury management.

Table 1 contains a list of current reserves, outlining the purpose for holding each reserve and Council activity to which each reserve relates, together with a summary of financial balances.

Table 1: Current reserves

Council-created reserves – purpose of the fund

Reserve purchase and development (parks and reserves activity)

To provide for the purchase of land for reserves purposes or the development of existing reserves. The fund is made up of financial contributions from subdivisions and revenue from the sale of surplus reserve land. The main purpose of the fund is to provide open space and recreational opportunity to offset the effects of land use intensification.

Election fund (managing services activity)

To annually provide for the cost of Council elections and by-elections.

Landfills reserve (solid waste activity)

To set funds aside for the longer-term replacement of the landfill. This figure has been capped at $12M.

Waste minimisation reserve

To encourage a reduction in the amount of waste generated and disposed of in New Zealand, and to lessen the environmental harm of waste. This reserve was created in 2009 because of the Waste Minimisation Act 2008. Funding is distributed to local authorities by the Ministry for the Environment and expenditure includes grants to others, waste minimisation initiative operating expenses, and recycling contracts.

Wingate Landfill reserve (parks and reserves activity)

To provide for the development and major maintenance of the former landfill areas (top areas) at the end of Page Grove, Wingate, now managed as reserve land and used for various recreational activities.

Wingate Park (parks and reserves activity)

To provide for the development and major maintenance of the former landfill areas (bottom areas) at the end of Page Grove, Wingate, now managed as reserve land and used for various recreational activities.

Ex-Hillary Commission funds (aquatics and recreation)

To provide funding for sporting activities. Approval needs to be given by Sport New Zealand.

Totals

2 - 9

Restricted reserves – purpose of the fund

Taitā Cemetery – JV Bently (parks and reserves activity)

The Council is contracted to maintain Plot 32/33, block 7, St James section in perpetuity. The plots contain Issac Young, Eliza Young, and AG Talbut.

Lavelle tree bequest (parks and reserves activity)

To provide for the planting of trees in and around Lower Hutt on major thoroughfares.

ML Talbut bequest (parks and reserves activity)

To provide for the planting and maintenance of reserves.

Eastbourne Arts Trust (museums activity)

To purchase for the Dowse Collection works of art created by Eastbourne artists, being artists who have or have had a significant association with Eastbourne.

2 - 18

Ripoata Whakaaro nui Prudence reporting

The purpose of this statement is to disclose Council’s planned financial performance in relation to various benchmarks to enable the assessment of whether Council is prudently managing its revenues, expenses, assets, liabilities, and general financial dealings. The Council is required to include this statement in its Annual Plan in accordance with the Local Government (Financial Reporting and Prudence) Regulations 2014 (the regulations). Refer to the regulations for more information, including definitions of some of the terms used in this statement.

Note 3 - Balanced budget benchmark

Council meets the balance budget benchmark per the regulations for each year if its revenue (excluding development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluation on property, plant or equipment) exceeds its operating expenses (excluding losses on derivative financial instruments and revaluations of property, plant, or equipment). Due to the much higher depreciation as a result of asset revaluations the benchmark is not met until 2028. This is explained more in the ‘Our finances at a glance’ section.

Note 4 - Essential services benchmark

benchmark (planned debt compared to debt limits)

affordability benchmark (planned debt compared to debt limits)

Note 1 - Rates affordability benchmark

The rates (increase) affordability benchmark compares the Council’s rates income with a quantified limit on rates contained in the Financial Strategy in the 10 Year Plan. The quantified limit is set to enable the achievement of a balanced budget by 2031–32. The increase includes 0.9% related to growth.

Note 2 - Debt affordability benchmark

Council meets the debt affordability benchmark if planned borrowing is within each quantified limit on borrowing. This is measured as both percentage and in dollar terms.

Council meets the essential service benchmark if its capital expenditure on network services for the year equals or is greater than depreciation on network services.

Note 5 - Debt servicing benchmark

Council meets the debt servicing benchmark if its borrowing costs for the year equal or are less than 10 percent of its revenue (excluding development contributions, financial contributions, vested assets, gains on derivative financial instruments, and revaluation of property, plant, and equipment). Actual borrowing costs as a percentage of revenue are well within the 15 percent limit. Please refer to the 10 Year Plan for further information on these benchmarks, including long-term trend information.

2025–26

Funding impact statements including rates for 2025-26

Section A: Introduction

This Funding impact statement includes full details of how rates are calculated. It should be read in conjunction with Council’s Revenue and Financing Policy (see 10 Year Plan), which sets out Council’s policies in respect of each source of funding.

Summary of funding mechanisms and indication of level of funds to be produced by each mechanism

The whole of Council funding impact statement sets out the sources of funding to be used for 2025-26, the amount of funds expected to be produced from each source, and how the funds are to be applied. Details of user charges and other funding sources, and the proportion applicable to each activity, are included in Council’s Revenue and Financing Policy which is included in the 10 Year Plan. Charges include GST unless otherwise noted.

Uniform annual general charge

Council has not set a uniform annual general charge for 2025-26.

Definition of separately used or inhabited part

For the purposes of any targeted rate set as a fixed amount per separately used or inhabited part (SUIP) of a rating unit, a SUIP is defined as:

• any part of the rating unit separately used or inhabited by the owner or any other person who has the right to use or inhabit that part by virtue of a tenancy, lease, licence, or other agreement.

• at a minimum, the land or premises intended to form the SUIP of the rating unit must be capable of actual habitation, or actual use by persons for purposes of conducting a business.

For the avoidance of doubt, a rating unit that has only one use (ie, it does not have separate parts or is vacant land) is treated as being one SUIP of a rating unit.

Section B: Rates for year

For 2025-26, Council will set the following rates.

a. Water supply rate

A targeted rate will be set to meet the net operating costs of water supply and reticulation in the city. Lump sums will not be invited in respect of this rate.

Council has set the targeted rate for water supply on the basis of the following factors:

• a charge per SUIP of a rating unit that is connected to the water reticulation system and is not metered

• a charge of 50 percent of the above charge per SUIP of a rating unit that is not connected to but is able to be connected to the water reticulation system

• a charge per rating unit that is connected to the water reticulation system and contains more than one SUIP, where a water meter has been installed to measure the total water consumed

provided that:

• rating units situated within 100m of any part of the water reticulation network are considered to be able to be connected (ie, serviceable)

• rating units that are not connected to the system, and that are not able to be connected, will not be liable for this rate

• where the owner of a rating unit with more than one SUIP has installed a water meter to measure the total water consumed, the owner will be liable to pay for water consumed as measured by the meter as set out in the ‘Fees and charges’ section of this plan

The charges for the 2025-26 rating year are as follows: Category Charge

Connected and unmetered

Serviceable but not connected

Connected and metered

b. Wastewater rate

$884.00 per SUIP

$442.00 per SUIP

$884.00 per rating unit

A targeted rate will be set to meet the net operating costs of wastewater collection, treatment, and disposal within the city. Lump sums will not be invited in respect of this rate.

Council will set the targeted rate for the wastewater function based on the following factors:

• a charge per SUIP of a rating unit for all rating units connected to the wastewater system

• for rating units in the commercial categories, an additional charge of 50 percent of the above charge for the second and each subsequent WC or urinal connected to the wastewater system from each rating unit.

provided that:

• no charge is made to any rating unit not connected to the wastewater system

The charges for the 2025-26 rating year are as follows:

Connected – SUIP

For commercial rating units in the CMC, CMS, and UTN categories - second and each subsequent WC or urinal from each rating unit

$876.00 each

$438.00 each

Recycling collection targeted rate

A targeted rate will be set to meet 100 percent of the costs of the recycling collection service. Lump sums will not be invited in respect of this rate.

For rating units in the residential and rural differential categories, the targeted rate will be set as a fixed amount per SUIP of each serviceable rating unit.

For community education facility rating units (those rating units that are 100 percent non-rateable under schedule 1 clause 6, part 1, of the Local Government (Rating) Act) and rating units in the CF1, CF2, or CF3 differential categories, ratepayers will be able to opt in to receive the recycling service. The targeted rate will be set as a fixed amount per SUIP of each rating unit that receives this service.

Rating units in the residential and rural differential categories that are not able to be serviced by the system will not be liable for this rate. This could include:

• land that does not have improvements recorded

• land with a storage shed only

• land that cannot receive the service due to inaccessibility, as determined by Council

The charge for the 2025-26 rating year is as follows:

Rating units in the residential and rural categories that can be serviced; or community education facilities and rating units in the CF1, CF2, or CF3 categories, that choose to opt in

d. Refuse collection targeted rate

$130.00

A targeted rate will be set to meet 100 percent of the costs of the rubbish collection service. Lump sums will not be invited in respect of this rate.

Rating units in the Residential and Rural differential categories that are not able to be serviced by the system will not be liable for this rate. This could include:

• land that does not have improvements recorded

• land with a storage shed only

• land that cannot receive the service due to inaccessibility, as determined by Council

For community education facility rating units (those rating units that are 100 percent non-rateable under schedule 1 clause 6, part 1, of the Local Government (Rating) Act) and rating units in the CF1, CF2, or CF3 differential categories, ratepayers will be able to opt in to receive the refuse collection service.

The rate is set on a differential basis, based on provision or availability of the service. The targeted rate will be set per SUIP based on extent of provision of service on each serviced rating unit as follows: community education facility (those rating units that are 100 percent non-rateable under schedule 1 clause 6 of the Local Government (Rating) Act), CF1, CF2 and CF3 differential categories.

The targeted rate will be set per SUIP based on the extent of the provision of service on each rating unit able to be serviced in the residential and rural differential categories.

The standard refuse service includes one 120L bin (or equivalent). Rating units can opt to use an 80L or 240L bin instead of the standard service. Rating units in the residential and rural differential categories that are able to be serviced but opt not to will be rated at the charge applying to the 80L bin.

The charges for the 2025–26 rating year are as follows:

Education Facility, CF1, CF2, and CF3

rural, community Education Facility, CF1, CF2, and CF3 rating units

Education Facility, CF1, CF2, and CF3 rating

e. Green waste collection targeted rate

A targeted rate will be set to meet 100 percent of the costs of the green waste collection service. Lump sums will not be invited in respect of this rate.

For community education facility rating units (those rating units that are 100 percent non-rateable under schedule 1 clause 6, part 1, of the Local Government (Rating) Act, and rating units in the CF1, CF2, CF3, residential and rural differential categories, ratepayers will be able to opt in to receive the green waste service. The targeted rate will be set as a fixed amount per SUIP of each rating unit that receives this service.

The charge for the 2025–26 rating year is as follows:

Charge per SUIP Provision of service determined by those that choose to opt in $120.00

f. Jackson Street Programme rate

A targeted rate, based on the capital value of each rating unit, will be set to raise revenue from rating units in the commercial suburban category and with a frontage to Jackson Street, Petone, between Hutt Road and Cuba Street. The revenue raised from this rate will be applied to meet the costs of the Jackson Street Programme, a community based initiative to help reorganise and revitalise commercial activities in Jackson Street. Lump sums will not be invited in respect of this rate.

The charge for the 2025–26 rating year is as follows:

Category Charge

Rating units (or part thereof) in the commercial suburban category, having frontage to Jackson Street, Petone, between Hutt Road and Cuba Street

g. General rate

A general rate will be set:

0.0006822 cents per $ of capital value

Commercial central (CMC)

Commercial suburban (CMS)

All land used for commercial and/or industrial purposes, and located within the central commercial area as defined in Council’s operative District Plan, excluding land categorised as:

• Community facilities

• Utility networks

All land used for commercial and/or industrial purposes, excluding land categorised as:

• Community facilities

• Commercial central

• Utility networks

Utility networks (UTN)

Community facilities 1 (CF1)

Community facilities 2 (CF2)

All land comprising all or part of a utility network

All land that is:

• 100% non-rateable in terms of the Local Government (Rating) Act 2002, schedule 1, part 1

• 50% non-rateable in terms of the Local Government (Rating) Act 2002, schedule 1, part 2

All land occupied by charitable trusts and notfor-profit organisations that either:

• to meet the costs of Council activities, other than those detailed above

• based on the capital value of each rating unit in the city

• on a differential basis, based on the use to which the land is put and its location

Section C: Differential rating details

Each rating unit (or part thereof) is allocated to a differential rating category (based on land use and location) for the purpose of calculating the general rate and some targeted rates. Set out below are the definitions used to allocate rating units to categories, together with details of the differential rating relationships between each category of rating unit for the purposes of setting and assessing the general rate.

Definition of rating categories:

Category Description

Residential (RES) All land that is:

• used for residential purposes, excluding land categorised as rural

• used or set aside for reserve or recreational purposes (other than East Harbour Regional Park)

• not otherwise categorised in the definition of rating categories table

Rural (RUR) All land located in in the rural zone in the Council’s operative District Plan, excluding land categorised as:

• Community facilities

• Commercial suburban

• Utility networks

Community facilities 3 (CF3)

• use the land for non-trading purposes for the benefit of the community, or

• would qualify as land that is 50% non-rateable in accordance with part 2 of schedule 1 of the Local Government (Rating) Act 2002 if the organisation did not have a liquor licence

All land occupied by not-for-profit community groups or organisations whose primary purpose is to address the needs of adult members for entertainment or social interaction, and which engage in recreational, sporting, welfare, or community services as a secondary purpose

For the purposes of these definitions:

• Rating units that have no apparent land use (or where there is doubt as to the relevant use) will be placed in a category that best suits the activity area of the property under the District Plan.

• Rating units that have more than one use will be divided so that each part may be differentially rated based on the land use of each part.

For the avoidance of doubt, ‘commercial purposes’ includes rating units used:

• as a hotel, motel, inn, hostel, or boarding house

• primarily as licensed premises

• as a camping ground

• as a convalescent home, nursing home, rest home, or hospice operating for profit

• as a fire station

• by a government, quasi-government, or local authority agency for administration or operational purposes

• as an establishment like any of the kinds referred to above, except to the extent that any such rating unit is non-rateable land in terms of the Local Government (Rating) Act 2002

A ‘utility network’ includes:

• a gas, petroleum, or geothermal energy distribution system

• an electricity distribution system

• a telecommunications or radio communications system

• a wastewater, stormwater, or water supply reticulation system

Subject to the right of objection set out in section 29 of the Local Government (Rating) Act 2002, it shall be at the sole discretion of Council to determine the use or primary use of any rating unit in the city.

Relationships of differential categories

The general rate payable on each category of property is expressed as a rate in the dollar of capital value.

The percentage to be applied to each category group for the three years from 2025-26 are agreed following the completion of step two of the section 101(3) funding needs analysis process (which is designed to allow the Council to apply its judgement on the overall impact of the allocation of liability for revenue needs on the current and future social, economic, environmental, and cultural wellbeing of the community).

The percentages to be applied under the policy are as follows (including 2024-25 as a comparator):

The general rate differentials based on capital values are:

The following table sets out the differential factors that Council will apply across all differential categories in 2025-26 to give effect to the approach.

Section D: Other information

Summary of revenue required by differential group in 2025-26

Summary of total revenue required from 2025–26 rates

Note: The total rate revenue includes rates charged on Council-owned properties, rate refunds, and rate remissions.

Rates instalment details

The rates above are payable in four equal instalments on the following dates:

One 01 September 2025

Two 01 December 2025

Three 01 March 2026

Four 01 June 2026

Penalties on unpaid rates

The Council resolves, pursuant to sections 57 and 58 of the Local Government (Rating) Act 2002, except as stated below*, that:

a) a penalty of 10 percent will be added to the amount of any instalment remaining unpaid by the relevant due date above

b) a penalty of 10% will be added to the amount of any rates assessed in previous years remaining unpaid 5 working days after the date of this resolution. The penalty will be added on 7 July 2025

c) a further penalty of 10% will be added to the amount of any rates to which a penalty has been added under b) above and which remain unpaid on 7 January 2026

* No penalty shall be added to any rate account if:

• a direct debit authority is in place for payment of the rates by regular weekly, fortnightly, or monthly instalments, and payment in full is made by the end of the rating year

• any other satisfactory arrangement has been reached for payment of the current rates by regular instalments by the end of the rating year

Rating base

Based on the projected increase of 0.9 percent in the rating base each year, the following table shows the projected number of rating units in the city as at 30 June:

The following table shows the projected capital and land value as at 30 June 2025:

Examples of rates on a range of typical properties

The examples below show how a range of properties are affected by the rates for 2025–26

Water Supply Funding impact statement

Sources of operating funding

General

Sources of capital funding

Application of capital funding

Capital

•

Wastewater Funding impact statement

Sources of operating funding

General rates, uniform annual general charges, rates penalties

(deficit) of operating funding (A-B)

Application of capital funding

Stormwater Funding impact statement

Solid Waste Funding impact statement

Application of capital funding

Sustainability and resilience Funding impact statement

Regulatory services Funding impact statement

Application of capital funding

Transport Funding impact statement

Application of capital funding

City development Funding impact statement

Community partnering and support Funding impact statement

balance ((A-B)+(C-D))

Open spaces, parks, and reserves

Funding impact statement

Application of capital funding

Funding balance ((A-B)+(C-D))

Connectivity, creativity, learning, and recreation Funding impact statement

the year ending 30 June

Application of capital funding

Funding balance ((A-B)+(C-D))

Governance, strategy, and partnerships Funding impact statement

the year ending 30 June

Application of capital funding

Corporate services Funding impact statement

the year ending 30 June

Application of capital funding

Funding balance ((A-B)+(C-D))

Whole of Council Funding impact statement

Applications of operating funding

Sources of capital funding

Application of capital funding

Increase (decrease) in reserves

Reconciliation of Financial statements to Funding impact statements

ending 30 June

Funding impact statement Total Application

Fees and charges

The following is a consolidated list of Council’s fees and charges. All fees and charges include goods and services tax (GST).

Note: These fees and charges will take effect from 1 July 2025.

Animal services

Registration fees

Entire dog - paid by 31 July

Neutered dog - paid by 31 July

Entire dog - paid after 31 July

Neutered dog - paid after 31 July

Responsible Dog Owner status - paid after 31 July

Classified "Dangerous" dog - paid by 31 July

Classified "Dangerous" dog - paid after 31 July

(Entire) $190 (Neutered dog)

(Entire) $190 (Neutered dog)

Disability assist dogs Free Free

Impounding and sustenance fees for registered dogs First

Impounding and sustenance fees for unregistered dogs First

Euthanasia at owner’s request - Up to 20 kg

Euthanasia at owner’s request - 21 to 40 kg

Euthanasia at owner’s request - 41 kg +

Dog disposal/surrender fee (plus sustenance fee if required)

Licence fee for keeping more than 2 dogs

dog pick-up/delivery

After-hours collection fee (dog disposal/surrender) $90.00 $90.00

Council archives

There is no charge for inspecting physical items on-site at Council offices. Please note: Researchers can use their own camera to take images when inspecting physical items on-site at Council offices.

Search fees

For information on a topic where we search the Council Archives on your behalf

First hour of research

For each additional half hour of staff time or part thereof

Reproductions are provided as high-quality, scanned images via email. Reproductions are subject to the physical condition, type of item, and any copyright conditions

Scanning A3 and A4 - up to 20 pages

Scanning A3 and A4 - over 20 pages Fee per half hour of staff time or part thereof

Reproduction of items larger than A3 are charged based on size, original format, and physical condition

Burial (body)

Re-interments

Note: Re-interments are to be charged as for interment fees.

Note: Reimbursement for unused plots is calculated at the rate originally paid for the plot.

*These figures are indicative only and the actual cost may differ depending on the nature of the disinterment.

**Applies to all plot purchases, where deceased has lived outside the city for the last five or more years.

Encroachment on Hutt City Council land

Note: Council is currently reviewing its Encroachment Policy, including the annual licence fees. The fees noted above for gardens, garage (per car park), drainage reserve, and pavement are the current fees. Council reserves the right to alter the licence scope and fee in line with any future Encroachment Policy adopted by Council.

Engineering records and land information services

Resource consents

All fees include GST and are payable under section 36 of the Resource Management Act 1991. Our fees are divided into three parts and will be invoiced in stages.

• application deposit

• intermediate invoices

• final invoice

The resource consent application deposit covers only part of the cost of processing your application and is a deposit for work that will take place.

Monthly intermediate invoices are sent if your application is approved and cover fees for:

• additional processing fees

• consultant, advisor, and specialist fees covering a range of expertise, eg, heritage, geotechnical, ecological, noise control, traffic management, etc

• costs related to public notification and hearings, such as venue hire, photocopying, catering, and postage

• monitoring fees while the work is underway, including site visits, research, photos, communications, and administration

The final invoice takes into account the deposit already paid, any further payments for the services mentioned above, and any discounts owed to you.

Consents that run over statutory timeframes will be discounted in accordance with provisions in section 36AA of the Resource Management Act.

Non-complying, discretionary, restricted discretionary and controlled applications

Pre-application meetings

2024–25 Processing & inspections included 2024–25 Fee 2025–26 Processing & inspections included 2025–26 Fee

$255 per hour with planner, engineer, or monitoring officer

$150 per hour with business support including administration and planning technician time

Consultants charged at actual cost

$270 per hour with planner, engineer, or monitoring officer

$165 per hour with business support including administration and planning technician time

Consultants charged at actual cost

Pre-application advice from Wellington Water

$270 per hour

Notified application – hearing required

All additional processing or monitoring time by planner, engineer, Wellington Water, or monitoring officer

Hearing commissioner time to be recovered from applicants for time spent in hearings and deliberating (per hour)

Fast track - non-notified consents only - issued within 10 days

Note: conditions apply, applications will be accepted on a case-by-case basis

Fast track - non-notified consents only - issued within 5 days

Note: conditions apply, applications will be accepted on a case-by-case basis

Council commissioners: Chair: $116.00 per hour Members: $93.00 per hour

Note: the above fees are set in accordance with Local Government Members Determination

Independent commissioners: Chair: Actual cost Member of hearing panel: Actual cost

Two times the normal fee

Additional processing time: $510.00 per hour

Three times the normal fee

Additional processing time: $765.00 per hour

Council commissioners: Chair: $116.00 per hour Members: $93.00 per hour

Note: the above fees are set in accordance with Local Government Members Determination

Two times the normal fee

Additional processing time: $540.00 per hour

Three times the normal fee

Additional processing time: $810.00 per hour

Subdivisions (including unit title and cross lease)

Pre-application meeting $255 per hour with planner, engineer, or monitoring officer

$150 per hour with business support including administration and planning technician time

Consultants charged at actual cost

Notified application - hearing required

$270 per hour with planner, engineer, or monitoring officer

$165 per hour with business support including administration and planning technician time

Consultants charged at actual cost

Additional fee of $1,000.00 for applications requiring notification in a daily newspaper

Subdivision consent including

Subdivision consent including land use consent for four or more lots

Sec 139A existing use certificate application

Section 10 waiver, section 37 waiver, section 125 extension, section 126 cancellation, sections 127 & 128 review (non-notified) RMA

Cost of disbursements, ie, venue hire, photocopying, catering, postage, public notification

consultants, advisors, specialists

Resource consent terms and late payment

Initial and additional fees

Fees must be paid before applications are processed and work undertaken by Council. Further charges will be invoiced if additional time is spent processing requests and/or disbursements.

Terms of payment

Payment of additional fees is due by the 20th of the month following invoice processing.

Late payment will incur:

• an additional administrative fee (lesser than 10 percent of the overdue amount or $300.00)

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

Building consents

It is possible that Council may migrate its online building consenting function to a new platform which may have implications for building consenting and related fees. Council reserves the right to adjust this fee schedule to take into account any changes in costs incurred by Council from the adoption of a new building consenting platform.

Application fees

Our application fees cover our initial administration, processing and inspection time. Our application fees include GST. They don’t include:

• additional administration, processing and inspection fees

• disbursement costs

• consultants’ fees (at cost)

• the BRANZ levy ($1 per $1,000 for works valued at $20,000 and over) SUBJECT TO CHANGE

• the Ministry of Business, Innovation and Employment (MBIE) levy ($1.75 per $1,000 for works valued at $65,000 and over) SUBJECT TO CHANGE

We’ll let you know the details of these additional fees once the application process is complete.

Hardcopy Consents

Your approved consents will be sent electronically unless you request a hardcopy.

Additional fees will apply in the following situations:

• consent applications submitted in hardcopy

• hardcopy issued of approved Minor Works Consent

• hardcopy issued of approved Residential Consent

• hardcopy issued of approved Commercial Consent

Digital lodgement fee

Not charged for freestanding and inbuilt wood burners, minor works building consents, Schedule 1 exemptions, extension of time requests, and code compliance certificates applications

Residential: $100.00 (below $500,000 value of work)

$175.00 (incl and above $500,000 value of work)

Commercial: $250.00 (below $500,000 value of work)

$500.00 (incl and above $500,000 value of work)

Digital lodgement fee: new structure for 2025-26 (refer to the information below)

Total building consent value of work

Digital lodgement fee: Parent application Form 2 N/A

Digital lodgement: new fee structure for 2025-26

Digital lodgement fee: Form 8 N/A

Digital lodgement: new fee structure for 2025-26

Digital lodgement fee: Amendment application form 2 N/A

Digital lodgement: new fee structure for 2025-26

Application for project information memorandum and/or building consent

Not charged for inbuilt and free-standing fires.

Project information memorandum only - Application for project information memorandum

Application for certificate of acceptance

$80.00 fixed feevalue of work less than $125,000 0.075% multiplier for value of work equal to or greater than $125,000

$80.00 fixed fee

Digital lodgement fee: Supporting application form 15

Digital lodgement fee: Other application

Application for amendment to a building consent

Note: changes in value of work – to be charged as per the new value of work

Not charged for inbuilt and free-standing fires

Digital lodgement: new fee structure for 2025-26 Application for certificate of public use

Applications for an

Digital lodgement: new fee structure for 2025-26

$80.00 fixed feevalue of work less than $125,000

$350.00 fixed fee value of work equal to or greater than $125,000

$80.00 fixed feevalue of work less than $125,000 0.075% multiplier for value of work equal to or greater than $125,000

To $50,000 Up to 7 hours processing, 1.5 hours admin, and 4 hours inspection time Residential

To $100,000 Up to 8 hours processing, 1.5 hours admin, and 5 hours inspection time

To $200,000

Up to 10 hours processing, 1.5 hours admin, and 6 hours inspection time

To $300,000 Up to 11 hours processing, 1.5 hours admin, and 7 hours inspection time

$4,747.50

To $500,000 Up to 12 hours processing, 2.5 hours admin, and 8 hours inspection time Residential $5,012.50

To $1,000,000

To $2,000,000

Over $2,000,000

Schedule 1 exemption - minor works including exemption for blown insulation

Up to 16 hours processing, 2.5 hours admin, and 8 hours inspection time

to 7 hours processing, 1.5 hours admin, and 4 hours inspection time

to 8 hours processing, 1.5 hours admin, and 5 hours inspection time

to 11 hours processing, 1.5 hours admin, and 7 hours inspection time

$5,412.50 Up to 12 hours processing, 2.5 hours admin, and 8 hours inspection time

Residential $5,932.50 Commercial $6,412.50 Up to 16 hours processing, 2.5 hours admin, and 8 hours inspection time

Up to 20 hours processing, 2.5 hours admin, and 9 hours inspection time Residential $7,082.50 Commercial $7,662.50

Up to 22 hours processing, 3 hours admin, and 10 hours inspection time

to 20 hours processing, 2.5 hours admin, and 9 hours inspection time

$7,855.00

$8,495.00 Up to 22 hours processing, 3 hours admin, and 10 hours inspection time

Up to 1 hour processing and 1 hour admin Residential: $395.00

Additional time: $230.00 per hour

Commercial: $415.00

Additional time: $250.00 per hour Up to 1 hour processing and 1 hour admin time

Schedule 1 exemption - all others Up to 4 hours processing and 1 hour admin

Certificate for public use

Up to 2 hours processing, 1 hour admin, and 1 hour inspection time

Fast track - processed within 10 working days (conditions apply - applications will be accepted on a case-by-case basis only)

Extension of time

$2,997.50

Residential: $1,085.00

Additional time:

$230.00 per hour

Commercial: $1,165.00

Additional time: $250.00 per hour

Residential: $855.00

Additional time:

$230.00 per hour

Commercial $915.00

Additional time: $250.00 per hour

Two times application fee

Additional time:

Residential: $460.00 per hour

Commercial: $500.00 per hour

Residential: $460.00

Commercial: $500.00

Up to 4 hours processing and 1 hour admin time

Up to 2 hours processing, 1 hour admin, and 1 hour inspection time

$5,412.50

$8,495.00

$9,135.00

Residential: $415.00

Additional time: $250.00 per hour

Commercial: $435.00

Additional time: $270.00 per hour

Residential: $1,165.00

Additional time:

$250.00 per hour

Commercial: $1,245.00

Additional time: $270.00 per hour

Residential: $915.00

Additional time: $250.00 per hour

Commercial: $975.00

Additional time: $270.00 per hour

Two times application fee

Additional time:

Residential: $500.00 per hour

Commercial: $540.00 per hour

Residential: $500.00

Commercial: $540.00

Additional

Additional

Building consent fee terms and late payment

Initial fees and additional fees

Initial fees can be paid any time from the invoice being received and must be paid before approved applications are issued by Council. The processing of your application will continue when you receive the invoice. Further charges will be invoiced for disbursements and if additional time is spent processing the application.

Terms of payment

Payment of additional consenting, administration, disbursements, and consultants’ fees shall be paid before application is issued. Additional inspection fees shall be paid before code compliance certificate is issued.

Late payment will incur:

• an additional administrative fee - lesser of 10 percent of the overdue amount or $357.50

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

BCA Accreditation Levy (for works $20,000 and over)

Code compliance certificate (Application fee for all building work included in an issued building consent, excluding free-standing and in-built fires)

Residential: $65.00

Commercial: $80.00 $1.00 per $1,000.00 project value (non-refundable)

Residential: $510 (includes 1.5 hours of processing, 1 hour of admin)

Additional time: $230 per hour

Commercial: $1,040 (includes 3.5 hours of processing, 1 hour of admin)

Additional time: $250 per hour

Code compliance certificates for building consents older than 5 years N/A New fee for 2025-26

Residential: $540.00 (includes 1.5 hours of processing, 1 hour of admin)

Additional time: $250.00 per hour

Commercial: $1,110.00 (includes 3.5 hours of processing, 1 hour of admin)

Additional time: $270.00 per hour

Residential: $1,040.00 (includes 1.5 hours of processing, 1 hour of admin, 1 hour inspection time, and CCC hardcopy lodgement fee $250.00)

Additional time: $250.00 per hour

Commercial: $1,650.00 (includes 3.5 hours of processing, 1 hour of admin, 1 hour inspection time, and CCC hardcopy lodgement fee $270.00)

Additional time: $270.00 per hour

All additional processing and admin (per hour) - except where a different rate is listed

Building inspections – minimum charge of 1 hour per inspection

Amendment to building consent including B2 durability modification

Section 72 - building on land subject to natural hazards

Section 75 - building on two or more allotments

Structural checking fee

Environmental sustainability initiatives

Consents for:

• Domestic solar hot water heating panels

• Solar water heating systems

• Hot water heat pump systems

• Hot water systems, ie, wetbacks associated with wood pellet stoves or low-emission wood burners

• Replacing gas water heater with resistive electric or heat-pump hot water heater

Admin only: $165.00

Residential: $230.00

Commercial: $250.00

Residential: $230.00

Additional time: $230.00 per hour

Commercial: $250.00

Additional time: $250.00 per hour

Residential: $625.00 (includes 2 hours processing and 1 hour admin)

Additional time: $230.00 per hour

Commercial: $665.00 (includes 2 hours processing and 1 hour admin)

Additional time: $250.00 per hour

Residential: actual cost

Commercial: actual cost (Processing time covered in initial fee)

Residential: actual cost

Commercial: actual cost (Processing time covered in initial fee)

Admin only: $165.00

Residential: $250.00

Commercial: $270.00

Residential: $250.00

Additional time: $250.00 per hour

Commercial: $270.00

Additional time: $270.00 per hour

Residential: 665.00 (includes 2 hours processing and 1 hour admin)

Additional time: $250.00 per hour

Commercial: $705.00 (includes 2 hours processing and 1 hour admin)

Additional time: $270.00 per hour

Residential: actual cost

Residential: actual cost

Commercial: actual cost (Processing time covered in initial fee)

2024–25 Fees 2025–26 Fees

Free of charge for 5 hours of initial processing and 1 monitoring inspection, after which standard charges for the category of consent will apply, ie,

• Residential: $230.00 per hour

Free of charge for 5 hours of initial processing and 1 monitoring inspection, after which standard charges for the category of consent will apply, ie,

•Residential: $250.00 per hour

Works under $100,000

Works $100,000 and over

$1,300.00 and normal building consent fee and any levies required eg, for MBIE

Additional time:

Residential: $230.00 per hour

Commercial: $250.00 per hour

Additional processing time will be charged at the end of the process

$3,800.00 and normal building consent fee and any levies required eg, for MBIE

Additional time:

Residential: $230.00 per hour

Commercial: $250.00 per hour

Additional processing time will be charged at the end of the process

$1,300.00 and normal building consent fee and any levies required eg, for MBIE

Additional time:

Residential: $250.00 per hour

Commercial: $270.00 per hour

Additional processing time will be charged at the end of the process

$3,800.00 and normal building consent fee and any levies required eg, for MBIE

Additional time:

Residential: $250.00 per hour

Commercial: $270.00 per hour

Additional processing time will be charged at the end of the process

Compliance Schedule (CS), Building Warrant of Fitness (BWoF), and enforcement

BWoF Registration: 1-2 specified systems

3–8

Residential cable car registration

BWoF/CS audit

BWoF/CS audit follow-up N/A

New CS or amendment to CS

Notice to fix

Dangerous, affected, or insanitary building notice N/A

This fee for 2025-26 is covered under BWoF Registration: 1-2 specified systems

per hour

per hour

Additional time - except where a different rate is listed

Infringement notice N/A New fee for 2025-26

$270.00 per hour plus the fee as per Schedule 1, Building (Infringement Offences, Fees, and Forms) Regulations 2007

BWoF fee terms

Registration fees must be paid between the BWoF renewal date and the 20th of the following month.

Late payments

If payment is not received by the 20th of the month following the renewal date of your BWoF, the following will apply:

• an additional administrative fee - lesser of 10 percent of the overdue amount or $357.50

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

BWoF audit fee terms

Terms of payment

Payment to be made before the 20th of the following month.

Late payment

If payment is not received by the 20th of the month following, the following will apply:

• an additional administrative fee - lesser of 10% of the overdue amount or $357.50

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

Earthquake prone buildings

Issuing earthquake prone building notice

Extension of time

Exemption

Additional time

Earthquake prone building on MBIE register

Residential pools

Pool audit inspection (including empty pools)

Pool re-inspection

Pools receipt of IQPI report $115.00 (first 0.5 hour) Additional time: $230.00 per hour

Applications for waivers under section 67A of the Building Act 2004

Notice to fix

Pools late payment terms

(first 0.5 hour)

If payment is not received by the 20th of the month following the date of the invoice, the following will apply:

• an additional administrative fee - lesser of 10 percent of the overdue amount or $357.50

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

Hardcopy lodgements and documents issued for consent

Consent lodgement fee - hardcopy including electronic - not submitted via HCC’s online consent system.

Excludes: free-standing and in-built fires

Code compliance certificate lodgement fee (hardcopy including electronic not submitted via HCC’s online Consent system)

Excludes: free-standing and in-built fires.

For building consents older than 5 years – see separate fee type in the 'Other fees' fee table.

Application fee refunds

You can withdraw your building consent application before it has been granted by Council.

If you withdraw or cancel your application, any refund will reflect the time our team have already spent processing it.

Building information

include GST

property LIM (base fee - includes 8 hours processing time)

Additional processing (per hour)

Fast track – residential only, processed within 5 working days (conditions apply, applications will be accepted on a case-by-case basis)

Completed LIM

Your LIM will be sent electronically. A fee will apply if a hardcopy is requested

LIM/Property information terms and late payment

Initial fees and additional fees

when available

Fees must be paid before applications are processed and work is undertaken by Council.

Charges for commercial LIMs where additional time is spent processing the application will be invoiced.

Terms of payment

Late payment will incur:

• an additional administrative fee (10 percent of the overdue amount)

• all costs and expenses (including debt collection or legal fees) associated with recovery of the overdue amount

LIM application fee refunds

If your application is withdrawn a refund may be given based on the amount of time already spent processing the LIM. Fast track applications are not eligible for refunds.

Development and financial contributions

Remission, reconsideration, and special assessment deposit fee

deposit

Development contribution objections

All actual and reasonable costs in accordance with section 150A of the Local Government Act 2002

Any independent consultants that are required to assist with remissions, reconsideration, or special assessment requests will be charged at actual cost.

Full details of the development contributions charges and their makeup can be found in the Council’s Development and Financial Contributions Policy. The charges are updated through each Annual/Long-term planning cycle in accordance with section 106(2C) of the Local Government Act 2002.

The charges by catchment effective 1 July 2025 are presented below.

Environmental health

Application for registration of Food Control Plan (FCP) based on a template or model issued by MPI

(includes 2 hours processing) Application

Application for amendment to registration

$195.00 (includes 1 hour processing)

(includes 1 hour processing)

Significant amendment to FCP $195.00 (includes 1 hour processing) $215.00 (includes 1 hour processing)

Additional time $195.00 per hour $215.00

Verification of a FCP based on a template or model

by MPI $195.00 per hour for all

activities, including travel time $215.00 per hour for all verification activities, including travel time

Verification of a plan or model for National Programme 3 (NP3) $195.00 per hour for all verification activities, including travel time

Verification of a plan or model for National Programme 2 or 1

Cancellation of a verification within 3 days without acceptable reason

Inability to verify an FCP or National Programme at the scheduled time, or to carry out the verification due to the absence of key personnel, or the FCP, or records not being available

$215.00 per hour for all verification activities, including travel time

$195.00 per hour for all verification activities, including travel time $215.00 (includes 1 hour processing)

$195.00 in addition to any time spent, at $195.00 per hour

$215.00 in addition to any time spent, at $215.00 per hour

Issue of improvement notice or notice of direction

Application to review Issue of Improvement Notice or Notice of Direction

All other services and compliance/monitoring activities for which a fee may be set under the Food Act. This includes follow-up visits to close out corrective actions, review of (successful) appeals/ submissions to verification outcomes, surrender, suspension, and revocation of registration

of activity

per

of activity

premises)

for the first 7 days of proposed operation or part thereof

For each additional device operated by the same owner, for the first 7 days or part thereof

For each device, for each further period of 7 days or part thereof

Industries Bylaw 2020

Registration fee for an appearance industry application

Registration fee for a combined hairdresser/ appearance industry application

$290.00 (which includes up to 1.5 hour of inspection, administration, and travel time)

$390.00 (which includes up to two hours of inspection, administration, and travel time)

$320.00 (which includes up to 1.5 hour of inspection, administration, and travel time)

$430.00 (which includes up to two hours of inspection, administration, and travel time)

Additional time for registration/inspection and investigation of justified complaints under the Appearance Industries Bylaw $195.00 per hour $215.00 per hour

Gambling venue and board venue

Class 4 gambling venue and board venue applications (includes 2 hours of processing) $390.00

Additional processing time

$430.00

Seizure fine (stereo equipment) $180.00 and $1.00 per day after the 1st month of storage

Subsequent seizures (stereo equipment) within the same property within a 6-month period $300.00 and $1.00 per day after the 1st month of storage

Security alarms – daytime attendances

alarms – after hours attendances

and survey

and $1.00 per day after the 1st month of storage

and $1.00 per day after the 1st month of

Alcohol licensing fees

Fees by cost/risk score

Special licences

Application fees for special licences are calculated according to the size and frequency of the event or events covered by the special licence.

Special

1 • 1x large size event (400+ people)

more than 3 medium events (100-400 people)

•more than 12 small events (less than 100 people)

2 • 1-3 medium events (100-400 people)

3-12 small events (less than 100 people)

Environmental policy

Requests for changes to District Plan

All actual costs related to the proposed plan change, including Council officers’ time, will be borne by the applicant as follows:

Requests for change to District Plan (deposit)

All work undertaken by Council’s officers in connection with the request for the change shall be charged against the deposit at:

Hearing commissioner time shall be recovered for time spent in hearings and deliberating.

Council commissioners:

Chair:

Members:

Independent commissioners:

Chair:

Member of hearing panel:

Please note:

Business support: $150.00 per hour Planner: $255.00 per hour Business support: $165.00 per hour

Note: the above fees are set in accordance with

$270.00 per hour

• If the proposed change is notified publicly, advertising charges will be actual costs payable by the applicant.

• All information requested by the Council shall be supplied at the applicant’s cost.

• All work undertaken by independent consultants, advisors, and/or specialists in connection with the request for the change shall be charged at the actual costs plus disbursements against the deposit.

• Actual costs of any external venue or equipment hire to run a successful hearing shall be borne by the applicant.

Notice of requirement and alterations to notices of requirement

All actual costs related to the requirement, including Council officers’ time, will be borne by the requiring authority as follows:

Notice of requirement and alterations to notices of requirement (deposit)

All work undertaken by Council officers in connection with the requirement shall be charged against the deposit at:

Hearing commissioner time shall be recovered for time spent in hearings and deliberating.

Council commissioners:

Chair

Members

Independent commissioners: Chair

Business support: $150.00 per hour Planner: $255.00 per hour

Member of hearing panel $116.00

Note: the

Please note:

• If the requirement is notified publicly, advertising charges will be actual costs payable by the requiring authority.

• All information requested by Council shall be supplied at the requiring authority’s cost.

• All work undertaken by independent consultants, advisors, and/or specialists in connection with the requirement shall be charged at the actual costs plus disbursements against the deposit.

• Actual costs of any external venue or equipment hire to run a successful hearing shall be borne by the applicant.

Purchasing a printed copy of the District Plan

Electronic copy

Complete set

Available online free of charge Available online free of charge

We encourage use of the ePlan. Costs will be dependent on the officer time required.

Business support: $150.00 per hour

Planner: $255.00 per hour

Landfill

General refuse charges (any mixed rubbish loads)

All light vehicles (cars, vans, utilities, including those with trailers)

All other vehicles

Green waste charges

Includes all garden waste. Green waste must not be mixed with general refuse. Only applies to vehicles that can access the transfer station.

Special and hazardous waste charges

Household hazardous waste (household quantities only, normal charges otherwise apply)

Tyres (cost applies to any disposal involving more than four tyres)

We encourage use of the ePlan. Costs will be dependent on the officer time required.

Business support: $165.00 per hour

Planner: $270.00 per hour

(non-urgent) per request

(urgent) At

Lost/damaged

Subscription access for anyone living outside the SMART libraries area who does not own a rate-paying property within the SMART libraries area

Littering infringement fees

littering

Including but not limited to:

• cigarette butts

• wrappers/paper

• chewing gum

• small amount of food waste

• takeaway food/drink containers

• fish and chip papers

• plastic drink bottle(s) and aluminium can(s)

• domestic/commercial waste in, or by, public litter bins

• single small bag of refuse

Medium littering

Including but not limited to:

• multiple small bags, 1-3 large bags or boxes of refuse

• small furniture items

• small amounts of discard due to an insecure load from truck or trailer

Major littering

Including but not limited to:

• any large volume of household/commercial/green waste

• car parts

• large furniture items

• four or more large rubbish bags

• hazardous rubbish such as used nappies, needles, sanitary pads, broken glass, wood with nails, and sharp metals.

Official information

If you’re looking for access to information about yourself, this is covered by the Privacy Act 2020 free of charge. There is no charge for standard requests made under the Local Government Official Information and Meetings Act 1987. No charges will apply where the information cannot be readily found, or for time spent deciding whether information will be released. The following charges will apply for non-standard requests made under the Local Government Official Information and Meetings Act 1987. Charges will be notified and agreed with the requester before any copying, scanning, collation, or redaction is carried out.

A charge may be modified or waived at the discretion of a general manager:

• if the information is in the public interest to release

• if payment might cause financial hardship

• or where the information assists public organisations in their work

Reproduction fees

Photocopying A3/A4 – up to 20 pages Free of charge Free of charge

Photocopying A3/A4 – over 20 pages

Scanning or copying of items larger than A3

Charged on a case-by-case basis depending on size, original format, and condition

Reproduction costs: As notified on request

costs: As notified on request

Substantial collation and redaction

For requests which require substantial collation, scanning, and/or redaction before release (nonstandard) the following charges will apply:

First hour of staff time Free of charge Free of charge

Charge

Any external contractor time as required

or part thereof

Expense charges

All charges will need to be paid before you receive the information you have requested. All charges incurred will be fixed so to recover the actual costs involved, including:

• photocopying – the first 20 pages are free. Every A4 page after that will be charged at 20 cents

• producing a document by computer or similar equipment

• reproducing a photograph, film, video, or audio recording

• viewing or hearing a visual or audio recording

• providing a copy of any map, plan, or other document larger than A4

• retrieval of information offsite or any situation where a direct charge is incurred in providing the information

Parking

Parking meters operate between 9am and 5pm, seven days a week (excluding public holidays),

You can pay:

• with coins or by credit card

• through the free PayMyPark website or app - pay your parking from your smartphone and extend your time remotely

• with a SmartPark in-car meters that you can top up online

Parking zone

Shoppers (green HC2) zone

Commuter (yellow HC3) zone

Shoppers/Commuter (purple HC5) zone

Riverbank car park (light blue) zone

• 2-hour maximum

$3.00 per hour

parking duration outside of signposted restrictions

• 9am–5pm

• Public holidays unrestricted Enforcement 7 days per week

• No daily maximum

parking duration outside of signposted restrictions

• 9am–5pm

$3.00 per hour

$10.00 maximum daily charge

• Public holidays unrestricted Enforcement 7 days per week

• 4-hour maximum

$3.00 per hour

parking duration outside of signposted restrictions

• 9am–5pm

• Public holidays unrestricted Enforcement 7 days per week

• No daily maximum parking duration

• Public holidays unrestricted Enforcement 7 days per week

$3.00 per hour

$10.00 maximum daily charge

Monthly pass*: $150.00

• 2-hour maximum parking duration outside of signposted restrictions

• 9am–5pm

• Public holidays unrestricted Enforcement 7 days per week

• No daily maximum parking duration outside of signposted restrictions • 9am–5pm

• Public holidays unrestricted Enforcement 7 days per week

• 4-hour maximum parking duration outside of signposted restrictions

• 9am–5pm

• Public holidays unrestricted Enforcement 7 days per week

• No daily maximum parking duration

• Public holidays unrestricted Enforcement 7 days per week

$3.00 per hour

$3.00 per hour

$12 maximum daily charge

$3.00 per hour

$3.00 per hour

$12 maximum daily charge

Monthly pass: $153.00

Retire reduced monthly pass from Dec 2025 onwards

Infringements for metered parking

Government made recent announcements with increases to the below fees from 1 October 2024. Click to read their announcement.

Parked in a metered area without paying the required fee

Parking on a mobility car park without displaying a valid mobility pass card

If pricing based on power consumption only ($/kWh)

If combined pricing based on power consumption and time ($/kWh and $/min)

Service fees apply for any bin changes except downsizing of rubbish bins and upsizing of recycling bins.

Roading

fees and charges

Corridor access requests

In accordance with clause 6.5 corridor manager cost recovery in the National Code, Council is able to recover costs in administering and monitoring corridor access requests (CAR) consent compliance.

Since 1 July 2015 Hutt City Council has aligned itself with Upper Hutt City Council’s fees and charges for processing CAR. This includes charging a fee for texturising seal coats where trenches are located within the carriageway.

Signboard hire and production costs

There are four signboards located in Lower Hutt that can be hired out by the week. The weekly hire fees include installation and removal costs. Total price for hiring is weekly hire fee plus production costs plus GST.

All prices are exclusive of GST.

Charges

2024-25 Charges

Sports fields and parks

Season charges

Set to recover the percentage of operating cost identified below plus the full operating cost of ancillary services:

One-off or single day hire

Charged at 10 percent of the season charge per game or, where the game lasts three hours or longer, 15 percent of the season charge per day.

Special events charges

Charged at 10 percent of the season charge per game or, where the game lasts three hours or longer, 15 percent of the season charge per day.

Service

Note: We give

Swimming pools

Venue hire

Community halls and Neighbourhood Hubs

Principles:

• Spaces should be optimised, multi-purpose and flexible, and serve a wide range of activities

• Given population growth, increased residential density, and the loss of other community spaces (churches, etc), spaces need to be fairly shared across different groups (some historic arrangements may need to be revisited and quotas applied to enable this)

• Charges should reflect the type of activity taking place

• Charges should be within Council’s Revenue and Finance Policy guidelines

Rate categories

Commercial rate – base rate

Significant individual benefit rate

- 80% of base rate

Community rate 50% of base rate

Partner rate 0%-50% of base rate

Description

Charged to business and groups that are generating revenue from their activity beyond cost recovery of the event

Private events that are not open to all – eg, weddings, parties, celebrations and faithbased groups. This includes churches

Community group for community benefit and does not charge attendees per session beyond cost recovery

Activities which are open and free to attend and/or developed or delivered in partnership with Council and/or deliver strongly to Council’s equity priority and/or focus areas of wellbeing activity may - at officer's discretion – be reduced down to 0%

Community halls:

• Hourly rates for hall hire are set out below.

• Annual EOI process to identify regular hirers wanting access to the same space, selection by assessment and/or ballot.

• Most bookings require refundable bonds.

Moera, Eastbourne, Belmont, Treadwell, and Wainuiomata community halls

Russell Keown House

Minoh House

Neighbourhood hub bookable spaces

• Includes AV for where AV is supplied

• Weekend bookings between 7am Saturday and 7pm Sunday attract a 10 percent premium

• Some bookings require refundable bonds

• Annual EOI process to identify regular hirers wanting access to the same space, selection by assessment and/or ballot

Meeting rooms in neighbourhood hubs

Note: Charges are for venue only with separate charges applying for equipment, cleaning, security, etc, on enquiry. Walter Nash courts

Walter Nash stadiums

Trade waste user charges

Āpitihanga Appendices

Ngā whakamāramatanga

Definitions

10 Year Plan – A plan that describes the activities of a local authority, its community outcomes, and its longterm focus in terms of decisions and activities. This is the same as our Long-Term Plan (LTP).

Activity statement - This statement describes the amount of money needed to operate and maintain facilities and services and to cover capital expenses within an activity function.

Annual Plan – A plan that describes the activities of the local authority in relation to the LTP, with a particular focus on the financial year for which the document is produced.

Asset – Something of value that Council owns on behalf of the people of Te Awa Kairangi ki Tai Lower Hutt, such as roads, drains, parks, and buildings.

Asset Management Plan – A long-term plan for managing an asset to ensure that it continues to have the capacity to provide an agreed level of service and that costs over the life of the asset are minimised.

Assumptions/assumed – Refers to accepting certain conditions or premises as true or valid without explicit confirmation, often used as the basis for decisionmaking or planning.

Balanced operating budget - A balanced operating budget occurs when Council's projected operating revenue matches or exceeds its planned operating expenditure, ensuring that the Council does not spend more than it earns.

Borrowings - Refers to obtaining funds from external sources, typically through loans or bonds, to finance projects or cover expenses.

Capital expenditure – Money spent on acquiring or building long-term Council assets.

Capital value - The value of land plus additions such as buildings, driveways, and fences.

Central business district (CBD) – Te Awa Kairangi ki Tai Lower Hutt’s city centre.

Compliance - Compliance refers to adhering to relevant laws, regulations, policies, and standards set forth by governing bodies or authorities, ensuring that the Council operates within legal and ethical boundaries.

Consultation document - A document that clearly explains matters proposed to be included in the 10 Year Plan and provides an opportunity for the public to participate in decision-making. It explains objectives, significant issues, and how rates, debt and levels of service might be affected as a result of those decisions. The content requirements of the consultation document are set out in the Local Government Act 2002.

Council-controlled organisation (CCO) – A company or trust, in which Council is at least

a 50 percent shareholder that independently manages facilities, delivers services, and undertakes developments on behalf of the Te Awa Kairangi ki Tai Lower Hutt community. Where necessary, Council provides operational funding to these organisations.

Critical infrastructure - Assets which provide critical services, failure of which could result in major outages or disruptions to service such as reservoirs, pumping stations, and main network pipes.

Democracy - A way Council govern themselves. It can be used to mean community participation in decision making between elections, as well as at elections.

Depreciation (amortisation) – An expense charged each year to reflect the estimated cost of using our assets over their lives. Amortisation relates to ‘intangible’ assets such as software (as distinct from physical assets, which are covered by the term depreciation).

Development contribution - A payment made by a developer to cover part of the costs of providing infrastructure to a new development, ie, growthrelated cost.

Employee costs – The costs of all staff expenditure, including wages, salaries, and related taxes, training, and recruitment costs. Remuneration of elected and appointed representatives is also included under this heading. This does not include CCO director fees, which are included in operating expenditure.

Financial year – Council’s financial year runs from 1 July to 30 June of the following year.

General rates - The rates levied on most properties for general services including residential, rural, business, and utility. They are levied on the basis of zoning, land use, and capital value.

Grant or subsidy - Money given from local or central government or other funds to a person or group for a specified purpose.

Hearing - Meeting at which members of the public speak formally to elected representatives and/or staff about an issue.

Income - Revenue gained from all sources during the year, such as rates, grants, special funds, subsidies, and fees and charges. Income does not include loans or the proceeds in excess of the net book value from the sale of assets.

Inflation - Inflation is the gradual increase in the prices of goods and services in an economy over time.

Infrastructure - The stock of fixed capital equipment that helps a community to function. This includes the pipes and machinery that allow Council to collect and manage water, wastewater, stormwater, and rubbish, as well as assets such as roads and buildings.

Intergenerational equity - Refers to the principle of ensuring fairness and sustainability in decision-making processes that impact present and future generations, aiming to distribute resources, benefits, and burdens fairly across different generations while preserving the environment and meeting the needs of both current and future residents.

Local Government Act 2002 – The key legislation that defines the powers and responsibilities of local authorities like Hutt City Council.

Long Term Plan (LTP) – See 10 Year Plan, above.

Maintenance costs – Money spent to keep the Council’s assets in working condition, such as repairs and maintenance.

Mana Whenua – Māori who have historic and territorial rights over the land. Mana Whenua refers to Iwi and Hapū who have these rights in Te Awa Kairangi ki Tai Lower Hutt. The tribe’s history and legends are based in the lands they have occupied over generations and the land enables and sustains the people, the places, and the processes of Te Ao Māori (Māori worldview).

Operating expenditure – Money spent on the day-today operations of the Council.

Operating projects – Significant projects that do not result in the creation of Council assets.

Performance measure – A measure that shows how well Council is doing in achieving the goals it has set for itself.

Policy - A policy is a predetermined course of action or set of guidelines established by the Council to guide decision-making, address specific issues, or achieve particular goals within the community.

Rates – A form of property tax. In Te Awa Kairangi ki Tai Lower Hutt, we have both general rates and targeted rates. General rates are based on a property’s capital value, and Council uses this money to invest in things like footpaths and libraries. Targeted Rates are a fixed amount for each rating unit or separately used and inhabitable part (SUIP) of a rating unit. Targeted rates pay for things like water or wastewater.

Residents satisfaction survey (RSS) – This survey is conducted using a panel system, where a group of residents receive surveys to provide feedback on the city.

Resource consent - Where a Council, using delegated authority under the Resource Management Act, gives an applicant permission for a particular land use activity.

Resource Management Act (RMA) - Resource Management Act (RMA) is New Zealand’s main piece of legislation that sets out how Council should manage our environment.

Revenue - Revenue represents the income generated by the Council through various sources, such as taxes, fees, grants, and other sources, which are crucial for funding public services and initiatives within the community.

Significance – The degree of importance of an issue, proposal, decision, or matter as assessed by a local

authority in terms of its likely consequences for the current and future social, economic, environmental, or cultural wellbeing of the community.

Significant activity – An activity deemed to be significant according to Council’s Significance and Engagement Policy.

Seaview Marina Limited (SML) – This is a Councilcontrolled organisation which is Wellington’s newest and fastest developing marina, situated at the sheltered north-east end of Wellington Harbour.

Strategy - A policy is a predetermined course of action or set of guidelines established by the Council to guide decision-making, address specific issues, or achieve particular goals within the community.

Submission - Feedback or proposal from a citizen or group on an issue aimed to influence judgement at the Council level at times such as draft Annual Plan, draft 10 Year Plan or other new significant plans.

Targeted rate – Any rate levied other than the general rate, which is targeted at users of a service such as water supply, wastewater, refuse and recycling, and the Jackson Street Programme.

Te Āti Awa – An Iwi with historic and territorial rights over Te Awa Kairangi, Lower Hutt, and Te Upoko o Te Ika a Māui, the wider Wellington region. Te Āti Awa in this region share close kinship to Te Āti Awa in northern Taranaki, Kāpiti, and the northern areas of the South Island.

Three Waters/water Services - A term for grouping the three water services provided by Councils together: water supply, wastewater, and stormwater.

Urban Plus Limited (UPL) & Urban Plus Limited Developments Limited (UPL DL) – These are Councilcontrolled organisations and are multidisciplined property companies. They provide high-quality residential property development, rental housing portfolio management, and strategic property services.

User charges – Income to Council through fees and charges paid by those who use specific services Council provides.

Waste levy - The waste disposal levy raises revenue for initiatives to reduce waste and encourage resource recovery (eg, composting and recycling).

Wellington Water Ltd - Wellington region’s professional water services provider. Wellington Water is 100 percent Council owned and funded, and its job is to provide safe and healthy drinking water, collect and treat wastewater, and ensure the stormwater network is well managed.

Works programme - The works programme sets out the plans to be carried out over the next 10 years, such as pipeline renewal upgrades, enhanced cycle tracks, or equipment replacements. The schedule includes the year the work will take place, the costs of the work, and the source of funding.

Whakapā mai

Contact details

Your Mayor and Councillors

Hutt City Council is made up of 12 Councillors and a Mayor. Along with all other local authorities in New Zealand, Council is elected every three years.

The Mayor and six Councillors are elected on a city-wide basis and six Councillors are elected to represent their respective wards while working in the best interests of the city as a whole. There are six wards – Northern, Eastern, Central, Western, Harbour, and Wainuiomata – each with one Councillor.

Following elections in October 2022, a new Council was sworn in for the new triennium. You can find information about Hutt City Council’s elected members below and on our website – hutt.city/councillors

Campbell Barry

Koromatua | Mayor

Tui Lewis

Koromatua Tuarua | Deputy Mayor

Kaikaunihera ki te Whanganui

Harbour Ward Councillor

Josh Briggs

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Brady Dyer

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Simon Edwards

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Karen Morgan

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Tony Stallinger

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Gabriel Tupou

Kaikaunihera o Te Tāone Whānui

City Wide Councillor

Glenda Barratt

Kaikaunihera ki Te Riu

Central Ward Councillor

Keri Brown

Kaikaunihera o Wainuiomata

Wainuiomata Ward Councillor

Andy Mitchell

Kaikaunihera ki Te Rāwhiti

Eastern Ward Councillor

Chris Parkin

Kaikaunihera ki Te Uru

Western Ward Councillor

Naomi Shaw

Kaikaunihera ki Te Raki

Northern Ward Councillor

Hutt City Council

Address: Administration Building, 30 Laings Road, Lower Hutt

Postal Address: Private Bag 31 912, Lower Hutt 5010

Phone: 04 570 6666 | 0800 HUTT CITY

After hours emergencies: 04 570 6666 | 0800 HUTT CITY

Email: contact@huttcity.govt.nz

Website: huttcity.govt.nz

Facebook: facebook.com/huttcitycouncil

Chief Executive Tumu Whakarae: Jo Miller

Email: jo.miller@huttcity.govt.nz

Neighbourhood hubs

War Memorial Library

Address: 2 Queens Drive, Lower Hutt Phone: 04 570 6633

Eastbourne Neighbourhood Hub

Address: 38 Rimu Street, Eastbourne Phone: 04 562 8042

Maungaraki School CommunityWhare Pūrākau

Address: Maungaraki School, 137 Dowse Drive, Maungaraki Phone: 028 2550 3219

Moerā Neighbourhood Hub

Address: 107 Randwick Road, Moerā Phone: 04 568 4720

Naenae Neighbourhood Hub

Address: Hillary Court, Naenae Phone: 04 567 2859

Petone Neighbourhood Hub

Address: 7 Britannia Street, Petone Phone: 04 568 6253

Koraunui Stokes Valley Neighbourhood Hub

Address: 186 Stokes Valley Road, Stokes Valley Phone: 04 562 9050

Walter Nash Centre

Address: 22 Taine Street, Taitā Phone: 04 560 1090

Wainuiomata Neighbourhood Hub

Address: 1a–1c Queen Street, Wainuiomata Phone: 04 564 5822

Pools

Huia Pool + Fitness

Address: Huia Street, Lower Hutt

Pool phone: 04 570 6655

Fitness suite phone: 04 570 1053

Stokes Valley Pool + Fitness

Address: Bowers Street, Stokes Valley Pool phone: 04 562 9030 Fitness suite phone: 04 562 9030

McKenzie Baths Summer Pool

Address: 79 Udy Street, Petone Phone: 04 568 6563

Eastbourne Summer Pool

Address: Marine Parade, Eastbourne Phone: 04 562 7582

Wainuiomata Summer Pool

Address: 2 Moohan Street, Wainuiomata Phone: 04 564 8780

Te Ngaengae Pool + Fitness

Address: 12 Everest Avenue, Naenae Pool phone: 04 567 5043

Fitness suite phone: 04 567 5431

Arts and Culture

The Dowse Art Museum

Address: 45 Laings Road, Lower Hutt Phone: 04 570 6500

Petone Settlers Museum

Address: 130 The Esplanade, Petone Phone: 04 568 8373

Little Theatre

Address: 2 Queens Drive, Lower Hutt Phone: 04 570 6500

DRAFT